Independent Review · Updated June 2026

Goodman 2.5 Ton 14 SEER 96% 40,000 BTU Furnace & AC System - R410A Downflow

Budget-friendly 14 SEER system with solid 96% furnace efficiency and Energy Star certification

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 96% 40,000 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 system is ideal for budget-conscious homeowners and contractors seeking reliable mid-tier efficiency without premium pricing. At $732, it delivers solid performance for homes up to 2.5 tons requiring both heating and cooling in moderate climates.

Review

The ACiQ 2.5-ton system represents solid value in the mid-market HVAC category. This combo unit pairs a 30,000 BTU furnace with a matching cooling coil, making it suitable for moderate-sized homes. Energy Star certification signals compliance with EPA efficiency guidelines, while the 14 SEER rating places it above minimum federal standards but below premium systems. At $732, this is an accessible entry point for homeowners upgrading from older equipment or contractors managing tight project budgets.

Performance metrics look competitive for the price. The 96% AFUE furnace rating means minimal waste during heating cycles, translating to lower winter utility bills across heating-dominant regions. The 14 SEER cooling efficiency is respectable though not exceptional, suitable for mild to moderate summers but potentially limiting in hot climates. The multi-speed blower motor allows the system to cycle at lower speeds during partial-load conditions, improving comfort and energy efficiency. Scroll compressor design offers proven durability with reasonable service availability.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency delivers substantial heating savings, especially in northern climates with extended heating seasons
  • 14 SEER cooling rating with Energy Star certification meets current efficiency standards and qualifies for many utility rebates
  • Multi-speed blower motor provides better temperature control and quieter operation than single-speed alternatives
  • Downflow/horizontal configuration offers flexible installation options in basements, crawlspaces, or attics
  • 10-year warranty with online registration provides reasonable protection at this price point

Cons

  • R454B refrigerant availability may be limited in some regions compared to R410A stock
  • 74 dBA noise level is moderate and may be noticeable in quiet spaces without additional sound dampening
  • Single-stage burner and condenser lack modulation efficiency found in higher-end systems

Who Should Buy

Best For

Homeowners in moderate climates seeking to replace aging furnace-only systems with combined heating and cooling, or contractors bidding residential jobs where budget is a primary concern. This system suits homes averaging 1,200 to 1,800 square feet.

Consider Alternatives If

Anyone in extreme climates, those prioritizing whisper-quiet operation, or buyers needing variable-capacity modulation should explore higher-tier models.

Goodman 2.5 Ton 14 SEER 96% 40,000 BTU Furnace & A
$732
Buy at HVACDirect →

Installation

Installation complexity is moderate. The downflow/horizontal configuration adapts to basement, attic, or crawlspace placement. Requires 208/230V single-phase power with 18.7 to 30-amp breaker sizing. Technicians need PVC or plastic vent piping for exhaust. The 120-pound unit fits standard mounting racks. Refrigerant line sets up to 50 feet with 3/4-inch suction and 3/8-inch liquid lines with specified insulation thickness.

Warranty & Reliability

The 10-year parts warranty requires online registration to activate. Coverage includes furnace components and evaporator coil, providing solid mid-tier protection. This represents reasonable value at the $732 price point, though premium brands extend to 12 or 15 years. Registration is straightforward and highly recommended to document 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 / AFUE96%
Blower MotorMulti Speed
Maximum CFM800
ConfigurationUpflow / Downflow
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

What makes the 96% AFUE rating significant compared to older furnaces? +
Most furnaces installed before 2010 operated at 78 to 82% AFUE, meaning 18 to 22% of fuel escaped unused. This 96% model captures nearly all combustion energy for heating. Over a 20-year lifespan in cold climates, upgrading saves $3,000 to $5,000 in fuel costs, easily justifying the equipment investment.
Can this downflow unit work in my crawlspace without modification? +
Yes, downflow configuration is specifically designed for crawlspace installation. The 30-inch height fits most crawlspaces, but verify actual clearance before ordering. Ensure the exhaust flue can route to exterior through PVC pipe, and condensate drain requires proper slope to floor drain or pump.
How does 14 SEER cooling compare to modern high-efficiency units? +
14 SEER meets current federal minimums and delivers moderate efficiency. Premium systems reach 16 to 21 SEER with variable-speed compressors. If cooling costs are primary concern in hot climates, investing in 16+ SEER saves more than $30 monthly during peak cooling season, offsetting higher upfront cost.
Does R454B refrigerant cost more or require special handling versus R410A? +
R454B is slightly newer with comparable pricing to R410A, though regional availability varies. Some older HVAC supply houses stock primarily R410A, potentially requiring special orders. Check local supplier inventory before committing to this unit if service speed is critical.
What does the 10-year warranty actually cover if my furnace fails? +
Registration covers parts replacement including heat exchanger, blower motor, control board, and compressor. Labor is typically not included, requiring separate service contract. Damage from installation errors, improper maintenance, or lack of cleaning voids coverage.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.