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                                                                      EXHIBIT 23
 
                         INDEPENDENT AUDITORS' CONSENT
 
        We consent to the incorporation by reference in this Registration
Statement of United Parcel Service of America, Inc. on Form S-8 of our report
dated February 8, 1995, appearing in the Annual Report on Form 10-K of United
Parcel Service of America, Inc. for the year ended December 31, 1994 and to the
reference to us under the heading "Experts-UPS" in the Prospectus, which is
part of this Registration Statement.
 
DELOITTE & TOUCHE LLP
 
Atlanta, Georgia
December 18, 1995