content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001662878</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001090727</issuerCik>
        <issuerName>UNITED PARCEL SERVICE INC</issuerName>
        <secFileNumber>001-15451</secFileNumber>
        <issuerAddress>
          <com:street1>55 GLENLAKE PARKWAY NE</com:street1>
          <com:city>ATLANTA</com:city>
          <com:stateOrCountry>GA</com:stateOrCountry>
          <com:zipCode>30328</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>4048286000</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Brothers Norman M. Jr</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Merrill Lynch</name>
          <address>
            <com:street1>3455 Peachtree Rd NE</com:street1>
            <com:street2>Unit 1000</com:street2>
            <com:city>Atlanta</com:city>
            <com:stateOrCountry>GA</com:stateOrCountry>
            <com:zipCode>30326</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>7325</noOfUnitsSold>
        <aggregateMarketValue>1015009.86</aggregateMarketValue>
        <noOfUnitsOutstanding>731369687</noOfUnitsOutstanding>
        <approxSaleDate>11/25/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/08/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Vesting of a Stock Award</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>UNITED PARCEL SERVICE INC</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>7325</amountOfSecuritiesAcquired>
        <paymentDate>02/08/2024</paymentDate>
        <natureOfPayment>Compensatory Payment</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>11/25/2024</noticeDate>
        <signature>Norman M. Brothers Jr</signature>
      </noticeSignature>
    </formData>
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text: 144
  0001662878
  XXXXXXXX
  LIVE
  0001090727
  UNITED PARCEL SERVICE INC
  001-15451
  55 GLENLAKE PARKWAY NE
  ATLANTA
  GA
  30328
  4048286000
  Brothers Norman M. Jr
  Officer
  Common
  Merrill Lynch
  3455 Peachtree Rd NE
  Unit 1000
  Atlanta
  GA
  30326
  7325
  1015009.86
  731369687
  11/25/2024
  NYSE
  Common
  02/08/2024
  Vesting of a Stock Award
  UNITED PARCEL SERVICE INC
  N
  7325
  02/08/2024
  Compensatory Payment
  Y
  11/25/2024
  Norman M. Brothers Jr