2 Ton 13 SEER 80% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow Review 2026

// Bottom Line

This Goodman system works best for contractors and homeowners upgrading older 2-ton setups without premium budget constraints. The 80% AFUE furnace paired with 13 SEER cooling offers respectable efficiency gains for moderate climates, especially in rental properties or secondary homes where premium 16+ SEER equipment isn't justified.

Review

The Goodman 2-ton system (model LS38343850) represents the practical middle ground in the residential HVAC market. It combines a 60,000 BTU gas furnace with a 24,000 BTU air conditioner in a compact upflow configuration suitable for basements, attics, and utility closets. Goodman's reputation for straightforward reliability, coupled with competitive pricing, makes this an appealing option for homeowners and contractors managing equipment replacement cycles without premium budgets.

Performance metrics tell a straightforward story. The 80% AFUE rating means 20 cents of every heating dollar escapes through the flue, typical for non-condensing furnaces. Cooling efficiency of 13 SEER meets current minimum standards without distinction. The high-efficiency multi-speed blower motor varies fan speed to match load, reducing compressor runtime by approximately 15-20% versus fixed-speed alternatives. Maximum airflow reaches 1200 CFM, appropriate for typical 2-ton ducting at 400 CFM per ton.

Pros & Cons

Pros

Two-stage burner furnace delivers better comfort control and efficiency than single-stage models
13 SEER cooling matches mid-market expectations for 2024 equipment refresh cycles
High-efficiency multi-speed blower motor reduces runtime and energy costs versus fixed-speed alternatives
Compact 22-inch height fits tight utility closets and basement installations
10-year warranty with online registration provides reasonable protection for the price point

Cons

80% AFUE furnace efficiency lags current high-efficiency models (90%+ AFUE) by 10-15% operating cost
13 SEER is baseline for new equipment in 2024, not competitive for energy-conscious buyers
75 dB noise level runs audibly louder than premium variable-speed competitors during heating cycles
Single-stage condenser limits part-load efficiency in mild weather operation

Who Should Buy

Best For

Budget-conscious homeowners replacing failed 2-ton systems in moderate climates (zones 4-6) and contractors outfitting rental properties where ROI on premium efficiency doesn't materialize. This unit makes financial sense for homes with average heating seasons and moderate cooling demands.

Consider Alternatives If

Skip this if you're in extreme climates, prioritize quiet operation, or want to minimize long-term energy bills through high-efficiency equipment (15+ SEER, 95% AFUE systems offer better lifetime value).

2 Ton 13 SEER 80% AFUE 60,000 BTU Goodman Gas Furn

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Installation

Installation requires 208/230V single-phase power with 10.3 to 15-amp breaker capacity, standard in most homes. The unit needs metal flue exhaust, R410A refrigerant lines (3/8-inch liquid, 3/4-inch suction with 3/4-inch insulation thickness), and proper ductwork alignment for upflow configuration. Pre-installation ductwork inspection is critical for performance. Total refrigerant line length supports 50 feet, accounting for distance between indoor and outdoor units.

Warranty & Reliability

Goodman provides 10 years of parts coverage upon online registration, protecting against compressor failure, motor burnout, and heat exchanger leaks. Coverage excludes wear items, maintenance, and installer errors. Registration is mandatory within 30 days of activation. This timeframe aligns with industry standard, offering reasonable peace of mind without extended plan costs.

Specifications

SKU	LS38343850
Brand/Manufacturer	Online Supply
Cooling BTU	24,000
Heating BTU	60,000
Refrigerant	R410A
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	75
Weight (in lbs)	22.000000
Feature	Spec
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Metal
Furnace Efficiency / AFUE	80%
Blower Motor	High Efficiency Multi-Speed
Maximum CFM	1200
Configuration	Upflow / Downflow
Burner Stages	Two
Fuel Type	Gas
Height	22"
Width	17.5"
Depth	21"
Resources	CAPT Installation Manual CAPT Specifications Sheet Goodman Evaporator Coil 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.
Replaces	GSX130242
Energy Star	No
SEER1 (Efficiency)	13
Condenser Stages	Single Stage
Compressor Type	Rotary
Liquid Line	3/8"
Suction Line	3/4"
Liquid Valve Size	3/8"
Max Breaker Size	15 amps
Min. Breaker Size	10.3 amps
Tonnage	2.5 Ton
Valve Type	Sweat
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

How does 80% AFUE heating efficiency compare to modern condensing furnaces? +

80% AFUE loses one-fifth of heating energy through exhaust. Condensing models achieve 95%+ AFUE by recovering flue heat. Over 15 years in heating-dominant climates, high-efficiency furnaces save $3,000-$4,500 in fuel costs, offsetting their $2,000-$3,000 premium. Budget systems work best in mild climates.

Does this 2-ton unit work with existing ductwork from a replaced system? +

Usually yes, if prior system was also 2-ton. Verify ductwork is sized for 1200 CFM maximum airflow and inspected for leaks. Undersized ducts reduce cooling efficiency by 10-15%. Most technicians recommend duct sealing and balancing after installation regardless of equipment.

Why does 13 SEER matter for cooling performance? +

SEER measures seasonal efficiency. 13 SEER delivers approximately 13 BTU of cooling per watt consumed. For comparison, 16 SEER units cost 20-30% more but reduce cooling energy use by 18-23%. In cool climates, payback exceeds equipment life. In hot climates, payback occurs within 8-10 years.

Is a two-stage furnace worth the upgrade over single-stage? +

Two-stage burners modulate heat output, running at 70% capacity most winter days and ramping to full 60,000 BTU only during cold snaps. This reduces on-off cycling, improves temperature consistency within 1-2 degrees Fahrenheit, and cuts short-cycle wear on components.

Does the 10-year warranty require annual maintenance? +

Goodman warranty typically requires professional tune-ups annually to remain valid. Maintenance includes filter replacement, coil cleaning, and refrigerant charge verification. Documentation must be retained for claims. Skip one service year, and coverage may be denied.

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