INDEPENDENT AUDITORS' CONSENT


We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-72127  of United  Parcel  Service of America,  Inc.  (predecessor  to United
Parcel Service,  Inc.) on Form S-8 of our report dated May 1, 2001, appearing in
this Annual Report on Form 11-K of UPS Qualified  Stock  Ownership  Plan for the
year ended December 31, 2000.



/s/ Deloitte & Touche LLP
June 28, 2001
Atlanta, Georgia