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                                                                   EXHIBIT 23(A)
 
                         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 7, 1996, appearing in the Annual Report on Form 10-K of United Parcel
Service of America, Inc. for the year ended December 31, 1995 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
March 26, 1997