Independent Review · Updated June 2026

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

96% AFUE furnace meets 13 SEER cooling in a compact, efficient combo system

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This 2-ton system suits homeowners in moderate climates upgrading from older Goodman equipment or needing replacement for existing GSX130242 units. The 96% AFUE heating efficiency and 13 SEER cooling deliver solid year-round performance without premium pricing.

Review

The ACiQ 2-ton combo system represents solid mid-range efficiency in the HVAC market. Built on Goodman's proven platform and rated for 40,000 BTU heating output with 24,000 BTU cooling capacity, this unit targets homeowners upgrading aging equipment or contractors managing retrofit projects. Energy Star certification signals measurable efficiency gains, and the downflow configuration makes installation practical in homes with space constraints.

Performance numbers tell the real story here. The 96% AFUE rating means nearly all fuel converts to usable heat, a meaningful jump from older 80-85% units. On the cooling side, 13 SEER1 efficiency operates at the Energy Star minimum threshold, not cutting-edge but respectable for the price tier. The variable-speed ECM blower motor delivers up to 1,200 CFM and adapts to actual heating and cooling demand, reducing runtime and energy waste compared to fixed-speed alternatives.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% units
  • 13 SEER cooling rating qualifies for Energy Star and many utility rebates
  • Variable-speed ECM blower motor optimizes airflow at 1,200 CFM maximum
  • Two-stage burner provides comfort and efficiency in varied heating demand
  • Compact downflow design fits tight spaces, 26 inches tall and 120 pounds

Cons

  • Single-stage cooling compressor cannot modulate capacity, less efficient than two-stage systems
  • R454B refrigerant requires updated EPA certification and specialized servicing
  • 75 dB noise level at condenser is audible during operation in quiet neighborhoods

Who Should Buy

Best For

Contractors replacing Goodman GSX130242 units and homeowners in climate zones with balanced heating and cooling needs. This system delivers real efficiency gains when paired with proper ductwork and regular maintenance.

Consider Alternatives If

Buyers in extremely hot climates should consider two-stage cooling compressors, and those seeking quietest operation need to explore alternatives below 73 dB.

2 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$0
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Installation

This unit requires 115V single-phase power with a 10.3 to 15-amp breaker, standard residential service. Liquid and suction lines use 3/8-inch and 3/4-inch sweat connections, respectively. The plastic PVC flue exhaust requirement simplifies venting compared to metal ductwork. Downflow configuration fits most attic or basement installations, though ductwork must accommodate 1,200 CFM maximum airflow.

Warranty & Reliability

Ten years parts and labor coverage with online registration provides solid protection for this price range. Coverage includes the evaporator coil, addressing a common failure point. Warranty ties to the original homeowner and specific unit, so transferability may be limited if selling the property. Registration is straightforward but required to activate full protection.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU40,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)75
Weight (in lbs)120.000000
FeatureSpec
ReplacesGSX130242
Energy StarYes
SEER1 (Efficiency)13
Condenser StagesSingle Stage
Compressor TypeRotary
Liquid Line3/8"
Suction Line3/4"
Liquid Valve Size3/8"
Max Breaker Size15 amps
Min. Breaker Size10.3 amps
Tonnage3 Ton
Valve TypeSweat
Height26"
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.
AHRI Certificate Number7368837
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypePropane, Natural Gas
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

What does 96% AFUE actually save compared to a standard 80% furnace? +
On a 40,000 BTU furnace running 8 hours daily over 120 heating days, 96% AFUE saves roughly 20-25% annual heating costs versus 80% models. Exact savings depend on natural gas rates and actual runtime, but the efficiency gap translates to $200-400 yearly for typical midwest homeowners.
Is this unit compatible with my existing Goodman ductwork and controls? +
Yes, it directly replaces the GSX130242 model. However, verify that your existing ducts handle 1,200 CFM maximum airflow without excessive static pressure. Undersized ducts reduce efficiency and comfort. Have an HVAC contractor measure duct performance before installation.
How does 13 SEER1 cooling compare to newer 16+ SEER2 systems? +
13 SEER1 delivers adequate cooling efficiency for moderate climates but trails high-efficiency units in peak summer performance. Two-stage compressors and variable-speed designs common in 16+ SEER2 systems reduce energy use 20-30% more. Budget allows the upgrade if cooling costs dominate your energy bills.
Will R454B refrigerant cost more to service than R410A in older systems? +
Currently, R454B costs slightly more per pound than R410A, and not all contractors stock it. As adoption increases through 2025, pricing should converge. Verify your local service providers handle R454B before purchasing to ensure long-term support availability.
Does the 10-year warranty cover refrigerant leaks? +
Yes, parts and labor for leaks are covered during the warranty period with online registration. However, you pay for refrigerant charges separately. Leaks caused by external damage or improper installation may be excluded, so review the full warranty document.

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