Independent Review · Updated June 2026

Goodman 2.5 Ton 14 SEER 92% 60,000 BTU Furnace & AC System - R410A Downflow

Budget-friendly 92% AFUE furnace with solid 14 SEER cooling at a contractor-friendly price point

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
Goodman 2.5 Ton 14 SEER 92% 60,000 BTU Furnace & AC System - R410A Downflow
Current Price
$732
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ unit is ideal for budget-conscious homeowners and contractors seeking a no-frills, dependable 2.5-ton system with solid efficiency ratings. The 92% AFUE heating and 14 SEER cooling deliver genuine energy savings without premium pricing, making it a smart choice for straightforward residential replacements.

Review

The Goodman 2.5-ton downflow system represents the practical middle ground in residential HVAC equipment. This ACiQ-branded unit pairs a 92% AFUE furnace with 14 SEER air conditioning in a compact downflow configuration, making it accessible to contractors and homeowners who prioritize straightforward performance over advanced features. At $732, it positions itself as an attractive alternative to both budget basement equipment and premium variable-capacity systems.

Real-world performance centers on the 30,000 BTU heating and 30,000 BTU cooling capacity with a multi-speed blower motor delivering up to 1,200 CFM. The 92% AFUE rating ensures minimal heating fuel waste, while the 14 SEER1 cooling efficiency provides measurable monthly utility reductions. Single-stage operation means this unit works at full capacity or off, without intermediate modulation, so it won't match two-stage systems during shoulder seasons but handles peak heating and cooling demands reliably.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency meets modern heating standards and qualifies for utility rebates in many regions
  • 14 SEER cooling efficiency offers meaningful operational savings compared to older 10-13 SEER units
  • Multi-speed blower motor allows better temperature control and reduced runtime cycling
  • Compact downflow design (30 x 17.5 x 21 inches) fits tight installation spaces common in basements and attics
  • 10-year warranty with online registration provides solid coverage for component failures
  • R454B refrigerant is future-proof as industry phases out older coolants
  • Single-stage compressor design means fewer moving parts and simpler troubleshooting for technicians

Cons

  • Single-stage burner and single-stage condenser mean less efficiency optimization during partial-load operation compared to two-stage equipment
  • 74 dBA noise level is audible in quiet homes, particularly during heating cycles
  • Product title lists 60,000 BTU total capacity but specs show 30,000 BTU heating and 30,000 BTU cooling, creating potential confusion at point of sale
  • Basic scroll compressor lacks the variable-speed capabilities of premium competitors

Who Should Buy

Best For

Homeowners replacing aging furnace-only or basic split systems who want immediate energy savings without financing premium equipment. Contractors managing multiple residential replacements benefit from straightforward installation requirements and proven Goodman/ACiQ component compatibility.

Consider Alternatives If

Anyone seeking variable-capacity heating or advanced modulation technology should explore two-stage alternatives, as single-stage operation here limits efficiency gains during mild-weather operation.

Goodman 2.5 Ton 14 SEER 92% 60,000 BTU Furnace & A
$732
Buy at HVACDirect →

Installation

Installation requires plastic PVC flue exhaust, 208/230V single-phase 60Hz electrical service, and a 30-amp maximum breaker (18.7-amp minimum draw). The compact 120-pound weight and 30-inch height suit tight basement and attic spaces common in residential retrofits. Proper line insulation thickness of 3/4 inch on the 3/4-inch suction line is essential for cooling performance.

Warranty & Reliability

The 10-year parts warranty activates with online registration, covering compressor, heat exchanger, and sealed components. This standard Goodman coverage protects against manufacturing defects but excludes labor costs and routine maintenance items. Registration takes minutes and is highly recommended to lock in full coverage.

Specifications

SKUACIQ-30-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU30,000
Heating BTU30,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
Blower MotorMulti Speed
Maximum CFM1200
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Height30"
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.
ReplacesGSZ140311
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 amps
Min. Breaker Size18.7 amps
Tonnage3 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Does this unit actually deliver 60,000 BTU total capacity? +
No, the product title overstates capacity. Specifications show 30,000 BTU heating and 30,000 BTU cooling, totaling 60,000 BTU. This is a 2.5-ton system appropriate for homes around 1,200-1,500 square feet. Verify your home's load calculation before purchase.
Can I install this in an upflow position instead of downflow? +
The configuration specs indicate Upflow and Downflow compatibility, suggesting dual-orientation capability. However, installation manuals (available as PDF) must be consulted to confirm proper clearance, return air positioning, and drain requirements for your specific orientation.
How much will this save compared to my old 10 SEER unit? +
The 14 SEER rating delivers approximately 40% better cooling efficiency than older 10 SEER equipment. On a typical $1,200 annual cooling bill, expect 10-15% monthly savings depending on climate, usage patterns, and proper installation. Heating savings from 92% AFUE are equally significant.
Is R454B refrigerant readily available for future service? +
R454B availability is growing as technicians transition away from R410A, but supply remains tighter than legacy refrigerants. Lock in a quality service contract with your installer to secure future recharge access. This system's forward-compatibility is an advantage as EPA regulations phase out older coolants.
What does the 10-year warranty actually cover? +
The warranty covers sealed components including compressor and heat exchanger against manufacturing defects. Labor, refrigerant, blower motors, and routine maintenance are excluded. Online registration is mandatory to activate full coverage and should be completed immediately after installation.

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