UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                  ------------

                                    FORM 8-K


                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                Date of Report (Date of earliest event reported):
                                 April 25, 2007
                                ----------------


                           United Parcel Service, Inc.
                           ---------------------------
             (Exact name of registrant as specified in its charter)


                                                                    
                  Delaware                         001-15451                     58-2480149
                  --------                         ---------                     ----------
              (State or other                     (Commission                  (IRS Employer
                jurisdiction                     File Number)              Identification Number)
             of incorporation)




                                                                            
                         55 Glenlake Parkway, N.E.
                              Atlanta, Georgia                                     30328
                              ----------------                                     -----
                  (Address of principal executive offices)                      (Zip Code)



       Registrant's telephone number, including area code: (404) 828-6000
                                                           --------------


                                 Not applicable
                                ----------------
          (Former Name or Former Address, if Changed Since Last Report)

         Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

         [ ] Written communications pursuant to Rule 425 under the Securities
Act (17 CFR 230.425)

         [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)

         [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))

         [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))




Item 2.02 - Results of Operations and Financial Condition.

         On April 25, 2007, United Parcel Service, Inc. issued a press release
containing information about the Company's results of operations for the first
quarter ended March 31, 2007. A copy of the press release is
attached hereto as Exhibit 99.1.

Item 9.01 - Financial Statements and Exhibits

(c)      Exhibits

99.1     Press release dated April 25, 2007






                                   SIGNATURES


         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                     UNITED PARCEL SERVICE, INC.



Date:  April 26, 2007                By: /s/ D. Scott Davis
                                         --------------------------
                                         Name:  D. Scott Davis
                                         Title: Vice Chairman and
                                                Chief Financial Officer







                                  EXHIBIT INDEX

99.1     Press Release dated April 25, 2007