2.5 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow Review 2026

// Bottom Line

This 2.5-ton Goodman combination system suits homeowners in moderate climates who need solid heating and cooling efficiency without premium pricing. The 96% AFUE and 13 SEER ratings deliver meaningful energy savings, while the compact A-coil footprint works well in tight spaces like basements or attics.

Review

The Goodman 2.5-ton upflow combination system pairs a 40,000 BTU gas furnace with a 30,000 BTU air conditioning condenser in a single A-coil package. This configuration appeals to contractors and homeowners seeking straightforward, reliable equipment without the complexity or cost of premium multi-stage systems. At its price point, Goodman delivers solid middle-market performance backed by proven track record in residential HVAC.

Heating efficiency reaches 96% AFUE with a two-stage burner that ramps output based on demand, reducing energy waste during milder weather. The cooling side delivers 13 SEER1 efficiency using R454B refrigerant through a reciprocating compressor. The multi-speed ECM blower can deliver up to 800 CFM and automatically adjusts to match heating and cooling load, keeping energy consumption proportional to actual need rather than running at fixed speed.

Pros & Cons

Pros

96% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% models
13 SEER cooling meets Energy Star standards for year-round efficiency
Multi-speed ECM blower motor allows airflow adjustment from 0 to 800 CFM for comfort
Two-stage burner operation minimizes on-off cycling and improves temperature consistency
Compact A-coil design at 34.5 inches tall fits tight installation spaces
Lifetime heat exchanger warranty provides long-term peace of mind on critical component

Cons

Single-stage compressor limits cooling efficiency compared to variable-capacity models in extreme heat
R454B refrigerant requires specialized training, adding service costs if repairs needed
73 dB noise level runs slightly louder than some competing brands at full capacity

Who Should Buy

Best For

This system fits homeowners in moderate climates who want reliable heating and cooling without spending on premium variable-speed equipment. It's ideal for new construction or replacement projects where space is constrained and energy efficiency matters more than cutting-edge performance.

Consider Alternatives If

Those in hot climates needing aggressive cooling or buyers prioritizing whisper-quiet operation should consider higher-SEER models with variable-capacity compressors.

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

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Installation

This upflow A-coil model requires a 115V single-phase 60Hz circuit with 16.7 to 25-amp breaker capacity, making it compatible with standard residential electrical. Ductwork connections use 3/8 inch liquid and 3/4 inch suction lines with sweat valve fittings. The plastic PVC exhaust flue exits right-side, and the 34.5 inch height allows installation in tight basement or closet spaces typical of retrofit projects.

Warranty & Reliability

Goodman backs this system with a lifetime warranty on the heat exchanger (the most expensive component to replace), 10-year unit replacement coverage, and 10-year parts warranty when you register online. This tiered approach protects your investment through typical equipment lifespan while encouraging proper registration and maintenance documentation.

Specifications

SKU	ACIQ-30-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	30,000
Heating BTU	40,000
Refrigerant	R454B
Electrical	115 V. 1 Phase 60 Hz
Warranty	Lifetime Heat Exchanger, 10 Years Unit Replacement, and 10 Years Parts with Online Registration
Decibel Level (dBA)	73
Weight (in lbs)	120.000000
Feature	Spec
Energy Star	Yes
SEER1 (Efficiency)	13
Condenser Stages	Single Stage
Compressor Type	Reciprocating
Liquid Line	3/8"
Suction Line	3/4"
Liquid Valve Size	3/8"
Max Breaker Size	25 amps
Min. Breaker Size	16.7 amps
Tonnage	2.5 Ton
Valve Type	Sweat
Height	34.5"
Width	17.5"
Depth	28.75"
Resources	GMEC96 Installation Manual GMEC96 Specifications Sheet GMEC96 Owner's Manual GMEC96 Service Manual GMEC96 Replacement Parts Manual GMEC96 Brochure Goodman Furnace Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 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.
Configuration	Upflow/Horizontal
Style	A-Coil
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	96%
Blower Motor	Multi-Speed - ECM
Maximum CFM	800
Flue Location	Right
Burner Stages	Two
Fuel Type	Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

How does 13 SEER compare to newer SEER2 ratings? +

SEER1 ratings like this 13 SEER are roughly 20-25% higher numerically than equivalent SEER2 ratings. A 13 SEER1 system approximates 10.5-11 SEER2 performance. For comparison purposes, check manufacturer conversion data or ask your installer for SEER2 equivalency documentation.

Will this fit in my attic or basement? +

At 34.5 inches tall, 17.5 inches wide, and 28.75 inches deep, this A-coil design fits most basement utility closets and some attic spaces. Verify clearance for the right-side exhaust flue exit and ensure adequate return and supply ductwork routing before final placement.

Does 96% AFUE actually save money on gas bills? +

Yes. A 96% furnace converts 96 cents of every gas dollar into heat, losing only 4% up the flue. Upgrading from an 80% unit saves approximately 20% on heating costs, translating to $300-600 annually depending on climate and usage patterns.

How does this compare to higher-SEER variable-speed systems? +

Variable-speed AC units (14-18 SEER) provide better efficiency in extreme heat by ramping compressor speed gradually. This single-stage unit runs full capacity when cooling is needed, which works fine in moderate climates but costs more to run during peak summer in hot regions.

What happens if my R454B refrigerant leaks? +

R454B requires EPA-certified technician handling during service and recharge. Repair costs run higher than older R410A systems due to specialized training requirements. Maintain annual inspections to catch leaks early and minimize downtime.

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