Goodman 2.5 Ton 14 SEER 92% 40,000 BTU Furnace & AC System - R410A Downflow Review 2026

// Bottom Line

This Goodman system is ideal for contractors installing budget systems in moderate climates or homeowners replacing older equipment who prioritize upfront savings. At $732, the 14 SEER cooling and 92% AFUE heating combo offers solid efficiency without premium pricing, though it's a single-stage unit so it won't match variable-capacity competitors on comfort or part-load efficiency.

Review

The Goodman 2.5 Ton 14 SEER furnace and AC system positions itself squarely in the value segment, combining respectable efficiency ratings with contractor-friendly pricing at $732. This A-coil downflow configuration targets standard residential installations where the unit mounts in attics or utility closets. The combination of 14 SEER cooling and 92% AFUE heating represents competent mid-range performance, not cutting-edge efficiency, but adequate for most moderate-climate applications. It replaces the older GSZ140311 unit and qualifies as Energy Star certified.

Performance metrics show 30,000 BTU cooling output and 30,000 BTU heating output from a single-stage scroll compressor and gas burner. The multi-speed blower motor ranges from 0 to 800 CFM maximum, allowing contractors to balance airflow for comfort without oversizing. Electrical requirements are straightforward, 208/230V single-phase 60Hz service with breaker sizing between 18.7 and 30 amps. Noise operates at 74 dB, typical for single-stage equipment and noticeable during full operation in quiet spaces. The unit weighs 120 pounds and measures 38.25 inches tall by 29 inches wide and deep, fitting standard horizontal return plenums.

Pros & Cons

Pros

30,000 BTU cooling capacity with 14 SEER rating matches 2.5-ton cooling demand efficiently
92% AFUE furnace efficiency with single-stage gas burner minimizes heating losses in winter operation
Multi-speed blower motor allows airflow adjustment from 0-800 CFM for better comfort control
A-coil downflow configuration fits common attic or closet installations in residential homes
Energy Star certified with $732 price point offers exceptional value for contractor volume buys
10-year warranty with online registration covers parts and provides contractor-friendly coverage

Cons

Single-stage compressor and burner mean no modulation for efficiency at part-load conditions
74 dB noise level during operation is audible in bedrooms and living spaces
Requires 208/230V single-phase power with 18.7-30 amp breaker, limiting retrofit flexibility in some older homes
R454B refrigerant instead of R410A requires updated evacuation and handling equipment for service

Who Should Buy

Best For

Contractors building spec homes or rental properties where purchase price matters more than long-term efficiency gains, and homeowners in moderate climates replacing 15+ year old equipment who want solid performance without premium pricing.

Consider Alternatives If

Homeowners in very hot climates seeking maximum cooling efficiency, anyone needing ultra-quiet operation in open-concept homes, or properties with aging electrical service under 30 amps.

Goodman 2.5 Ton 14 SEER 92% 40,000 BTU Furnace & A

$732

Buy at HVACDirect →

Installation

Installation requires standard mechanical skills and proper refrigerant handling. The downflow/horizontal configuration allows flexible ductwork routing in most residential layouts. Technicians must ensure 208/230V power availability and adequate breaker capacity between 18.7 and 30 amps. R454B refrigerant requires EPA certification and modern evacuation equipment. Liquid line uses 3/8 inch fittings while suction line runs 3/4 inch with 3/4 inch foam insulation over 50 feet maximum. PVC plastic exhaust flue venting is required for the furnace component.

Warranty & Reliability

The 10-year parts warranty requires online registration to activate, a common requirement that most homeowners and contractors complete during commissioning. Coverage applies to manufacturing defects in all components including compressor, heat exchanger, and electrical controls. Registration is straightforward and must be completed shortly after installation. This warranty is solid for entry-level equipment and provides reasonable protection against early failure without the premium pricing of extended coverage options.

Specifications

SKU	ACIQ-30-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	30,000
Heating BTU	30,000
Refrigerant	R454B
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	74
Weight (in lbs)	120.000000
Feature	Spec
Configuration	Downflow/Horizontal
Liquid Line	3/8"
Suction Line	3/4"
Tonnage	2.5 Ton
Style	A-Coil
Height	38.25"
Width	29"
Depth	29"
Resources	Goodman Specifications Goodman Customer Brochure Goodman Installation Instructions Goodman Kit Instructions Goodman Parts Manual Goodman Service Manual Goodman Warranty You will need AdobeÂ® AcrobatÂ® 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.
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	92%
Blower Motor	Multi Speed
Maximum CFM	800
Burner Stages	Single
Fuel Type	Gas
Replaces	GSZ140311
Product Features	Rebate Available
Energy Star	Yes
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	30 amps
Min. Breaker Size	18.7 amps
Valve Type	Sweat
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

Is this truly a 2.5-ton unit if both cooling and heating are only 30,000 BTU? +

Yes, 30,000 BTU equals exactly 2.5 tons of capacity (12,000 BTU per ton). The balanced cooling and heating output makes this a matched system, though some applications require different capacity ratios. This single-speed design simplifies installation but limits oversizing flexibility.

Can I install this in my basement if I have limited space? +

The downflow configuration works best in attics or utility closets. Basement installation is possible but requires proper PVC exhaust venting above roofline and condensate drainage. Verify adequate clearance for the 38.25-inch height and 29-inch width before ordering. Check local codes for basement furnace placement restrictions.

How does 14 SEER compare to modern air conditioner standards? +

14 SEER is competent but no longer cutting-edge, as new minimum standards push toward 15+ SEER. You'll see 1-2% annual energy savings versus 13 SEER units. In hot climates, upgrading to 16+ SEER systems recovers the price difference within 5-7 years through lower electricity bills.

What's the difference between this Goodman unit and higher-priced competitors? +

Single-stage operation means no part-load modulation, unlike variable-capacity systems costing $1200+. You get solid baseline efficiency without premium comfort features. Higher-end units adjust capacity continuously, lowering runtime and noise while improving dehumidification during mild weather.

Do I need special service training for R454B refrigerant? +

R454B requires EPA Section 608 certification, same as R410A and R22. You'll need modern recovery equipment and updated manifold gauges. Most established HVAC shops already handle R454B, but verify with your local contractor before committing to this unit.

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