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                                  EXHIBIT 23
                                       
                                       
                         INDEPENDENT AUDITORS' CONSENT


         We consent to the incorporation by reference in Registration
Statements No. 33-46840, 33-57179 and 33-12576 (on Form S-8) and No. 33-54297
(on Form S-3) of United Parcel Service of America, Inc. of our report dated
February 8, 1995, appearing in this Annual Report on Form 10-K of United Parcel
Service of America, Inc. for the year ended December 31, 1994.





DELOITTE & TOUCHE LLP


Atlanta, Georgia
March 29, 1995