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

// Bottom Line

This 2-ton system works best for homeowners replacing older Goodman equipment or those needing a straightforward, efficient split system without premium staging features. The 96% AFUE heating and 13 SEER cooling balance solid performance with reasonable pricing, making it practical for moderate climates.

Review

The 2 Ton 13 SEER 96% AFUE Goodman system sits squarely in the middle-market segment where practicality meets efficiency. This downflow configuration serves homeowners and contractors who prioritize dependable performance over premium features. The unit replaces the proven GSX130242 platform, making it an easy upgrade path for existing Goodman installations. At 40,000 BTU heating and 24,000 BTU cooling, this system addresses moderate heating and cooling loads typical in residential applications across temperate regions.

The furnace's 96% AFUE rating significantly outperforms baseline 80-85% equipment, translating to measurable savings on winter heating bills. The air conditioner delivers 13 SEER1 efficiency with a rotary compressor operating in single-stage mode. Two-stage burner modulation on the furnace reduces temperature swings and cycling losses. The variable-speed ECM blower motor adapts airflow between 0 and 1200 CFM, optimizing comfort while managing electricity consumption. R454B refrigerant ensures compliance with modern environmental regulations.

Pros & Cons

Pros

96% AFUE furnace efficiency reduces heating costs substantially compared to 80-90% units
13 SEER cooling rating qualifies as Energy Star certified for long-term savings
Two-stage burner on furnace provides modulated heating, improving comfort and efficiency
Variable-speed ECM blower motor adjusts output for better dehumidification and lower run times
R454B refrigerant meets current environmental standards with zero ozone depletion potential

Cons

Single-stage compressor means the AC runs full-blast or off, lacking modulation for energy savings
75 dB noise level is noticeably louder than two-stage or inverter-driven competitors during cooling
Limited tonnage flexibility, as this 2-ton unit may underscore larger homes or overcool smaller spaces

Who Should Buy

Best For

Homeowners in moderate climates wanting to replace aging Goodman systems will find this pairing cost-effective and straightforward. Contractors seeking reliable, proven equipment for standard residential replacements will appreciate the familiar platform and straightforward installation.

Consider Alternatives If

Buyers in hot climates demanding maximum cooling efficiency should explore 16 or 18 SEER two-stage systems, and those prioritizing whisper-quiet operation will prefer units rated below 70 dB.

2 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furn

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Installation

This system uses standard suction and liquid lines sized at 3/4 inch and 3/8 inch respectively, compatible with typical existing installations. Downflow/horizontal configuration requires 50 feet of insulated suction line tubing. The furnace accepts both natural gas and propane with PVC flue venting. Electrical requirements are minimal, demanding only 115V single-phase 60 Hz power with a 10.3 to 15 amp breaker. Most HVAC contractors can install this within a standard service call.

Warranty & Reliability

The system includes a 10-year parts warranty when registered online, covering compressor, furnace heat exchanger, and coil defects. This duration is competitive for mid-tier equipment but requires proof of installation and registration for full coverage. Online registration takes minutes and protects your investment through the critical first decade of operation.

Specifications

SKU	ACIQ-24-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	24,000
Heating BTU	40,000
Refrigerant	R454B
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	75
Weight (in lbs)	120.000000
Feature	Spec
Replaces	GSX130242
Energy Star	Yes
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
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.
AHRI Certificate Number	7368837
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	96%
Blower Motor	Variable Speed - ECM
Maximum CFM	1200
Configuration	Upflow / Downflow
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

What does 13 SEER1 actually mean for my cooling costs? +

SEER1 measures cooling efficiency. A 13 SEER unit costs roughly 20-25% less to operate annually than an 8-10 SEER model. Exact savings depend on your climate, usage patterns, and local electricity rates. In mild climates, annual cooling costs drop by $100-200 compared to older equipment.

Can I use this system with my existing ductwork? +

Most likely yes. The downflow configuration and 1200 CFM maximum airflow work with standard residential ductwork. However, have your installer verify duct sizing and sealing, as undersized ducts reduce efficiency and comfort. Existing ductwork may need cleaning before installation.

How much quieter is this than my old unit? +

At 75 dB, this system is moderately loud during cooling cycles. That's comparable to a garbage disposal. Two-stage competitors run at 70-72 dB. If noise concerns you, request a unit with variable-capacity compressors, which cycle at lower speeds and produce less sound.

Is 96% AFUE furnace efficiency worth the extra cost? +

Yes, for most homeowners. A 96% AFUE furnace saves 10-15% annually on heating versus 80-85% models. Over fifteen years, that typically recovers the upfront cost difference plus generates additional savings. The payback period averages 8-10 years in cold climates.

What happens after the 10-year warranty expires? +

Coverage ends unless you purchase an extended plan. Parts and labor then become your responsibility. Many homeowners budget for potential compressor or furnace repairs after year ten, as these are common failure points on any system.

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