Independent Review · Updated June 2026

2.5 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

Solid 2.5-ton gas furnace and AC combo with 96% AFUE and 13 SEER efficiency

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2.5 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This Goodman system works best for homeowners replacing an older furnace and air conditioner who want solid efficiency without premium pricing. The 96% AFUE heating and 13 SEER cooling deliver meaningful energy savings in moderate climates, and the downflow configuration suits many residential retrofits.

Review

Goodman's 2.5-ton downflow system represents a mature, practical choice in the mid-market HVAC segment. This unit pairs a gas furnace with an air conditioner in a compact A-coil configuration designed for downflow or horizontal installation. At this price and efficiency tier, it competes directly with equipment specified on cost-conscious residential jobs where single-stage, straightforward operation is acceptable. The 22-pound weight and 22 inch height make it reasonably portable for retrofit work in tight spaces.

The furnace delivers 40,000 BTU heating output with 96% AFUE efficiency, meaning 96 cents of every heating dollar goes directly to conditioning your home rather than escaping through the flue. The air conditioner produces 30,000 BTU cooling capacity at 13 SEER1, achieving the minimum modern efficiency standard. The multi-speed blower motor operates at up to 800 CFM and adjusts its speed across heating and cooling cycles, reducing noise and improving comfort compared to simple on-off operation. Single-stage staging means the system runs at full capacity whenever active, which works well in moderate climates but generates higher cycles in extreme heat or cold.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency qualifies for most utility rebates and cuts heating costs significantly
  • 13 SEER air conditioner meets modern efficiency standards at an accessible price point
  • Multi-speed blower motor allows better temperature control and quieter operation at part load
  • Single-stage burner and reciprocating compressor are proven, low-cost components with extensive parts availability
  • 10-year warranty with online registration provides solid protection for residential buyers

Cons

  • Single-stage cooling and heating mean less modulation and potentially higher utility bills in extreme weather
  • 73 dB noise level is noticeably louder than variable-speed systems, especially during heating cycles
  • Not ENERGY STAR certified, so you miss qualification for some rebate programs despite good efficiency ratings

Who Should Buy

Best For

Homeowners in moderate climates seeking a straightforward furnace and air conditioner replacement who prioritize proven reliability over premium features. Contractors installing budget-conscious residential systems will appreciate the simple, field-tested design and easy serviceability.

Consider Alternatives If

Buyers in extreme climates or those seeking the quietest operation should look at variable-capacity systems, which deliver better modulation and lower noise despite higher upfront cost.

2.5 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Fu
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Installation

Installation requires standard field practices: 3/8 inch liquid line and 3/4 inch suction line connections with sweat valve fittings, along with 3/4 inch insulation on the suction line. Electrical connections demand 115V single-phase 60 Hz service with a 16.7 to 25 amp breaker. The furnace accepts plastic or PVC exhaust flue venting, simplifying ductwork routing. Downflow configuration suits basements, attics, and utility closets where ductwork extends downward or horizontally.

Warranty & Reliability

Goodman provides a 10-year parts and labor warranty when you register the unit online after purchase. This is a solid residential warranty covering compressor failure, heat exchanger defects, and component breakdowns. Registration is quick and protects your investment, though you must complete it within the activation window specified by your dealer.

Specifications

SKULS38343850
Brand/ManufacturerOnline Supply
Cooling BTU30,000
Heating BTU40,000
RefrigerantR410A or R22
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)22.000000
FeatureSpec
Energy StarNo
SEER1 (Efficiency)13
Condenser StagesSingle Stage
Compressor TypeReciprocating
Liquid Line3/8"
Suction Line3/4"
Liquid Valve Size3/8"
Max Breaker Size25 amps
Min. Breaker Size16.7 amps
Tonnage2.5 Ton
Valve TypeSweat
Height22"
Width17.5"
Depth21"
ResourcesCAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety InformationPROPOSITION 65 WARNING This product and many products on our site may contain a chemical know to the state of California to cause cancer or birth defects or other reproductive harm. For more information about Proposition 65 please Click Here.
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM800
ConfigurationUpflow / Downflow
Burner StagesSingle
Fuel TypeGas
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Does this system qualify for federal tax credits or utility rebates? +
The 96% AFUE furnace and 13 SEER air conditioner meet ENERGY STAR eligibility thresholds in many states, but this specific unit lacks ENERGY STAR certification. Check with your local utility and state energy office, as some programs accept Goodman equipment based on efficiency ratings alone rather than certification status.
Can I install this in an attic or crawlspace? +
Yes. The downflow/horizontal configuration and compact 22 by 17.5 by 21 inch footprint fit tight spaces. Ensure adequate clearance for service access, and confirm your ductwork can accommodate the 800 CFM maximum airflow. Have your installer verify PVC flue venting routing to the exterior.
How does 13 SEER compare to newer systems? +
13 SEER is the minimum efficiency standard set by the Department of Energy in 2023. Newer variable-speed systems achieve 16 to 21 SEER2, delivering lower operating costs over time. This unit balances efficiency gains against initial purchase price, suiting homeowners with moderate cooling demands.
Why is this cheaper than other 2.5-ton systems? +
Single-stage operation, reciprocating compressor technology, and basic controls keep manufacturing costs lower. You sacrifice the quieter operation and part-load efficiency of variable-capacity systems but gain simplicity, durability, and widespread parts availability.
What does the 10-year warranty actually cover? +
Parts and labor for manufacturing defects, including compressor, heat exchanger, and electrical components. You must register online to activate it. Normal wear, refrigerant loss, and service calls beyond defects are not covered.

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