EXHIBIT 23.1
INDEPENDENT AUDITORS' CONSENT
We consent to the use in this Amendment No. 1 to Registration Statement No.
333-83349 of United Parcel Service, Inc. on Form S-4 of our report dated
February 8, 1999 (August 16, 1999 as to Note 4) (relating to the consolidated
financial statements of United Parcel Service of America, Inc.), appearing in
the proxy statement/prospectus, which is part of this Registration Statement,
and to the reference to us under the heading "Experts" in such proxy
statement/prospectus.
/s/ Deloitte & Touche LLP
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DELOITTE & TOUCHE LLP
Atlanta, Georgia
August 30, 1999
INDEPENDENT AUDITORS' CONSENT
We consent to the use in this Amendment No. 1 to Registration Statement No.
333-83349 of United Parcel Service, Inc. on Form S-4 of our report dated July
20, 1999, appearing in the proxy statement/prospectus, which is part of this
Registration Statement, and to the reference to us under the heading "Experts"
in such proxy statement/prospectus.
/s/ Deloitte & Touche LLP
---------------------
DELOITTE & TOUCHE LLP
Atlanta, Georgia
August 30, 1999