EXHIBIT 23
                                                                                

                         INDEPENDENT AUDITORS' CONSENT

     We consent to the incorporation by reference in Registration Statements No.
333-08369 (on Form S-3) and 333-72127, 333-70987, 333-67479, 333-24805, 333-
23969, 333-23971 and 33-46840 (on Form S-8) of United Parcel Service of America,
Inc. of our report dated February 8, 1999, appearing in this Annual Report on
Form 10-K of United Parcel Service of America, Inc. for the year ended 
December 31, 1998.


DELOITTE & TOUCHE LLP
Atlanta, Georgia
March 26, 1999