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

// Bottom Line

This 2-ton Goodman system delivers solid all-around performance for homeowners seeking reliable heating and cooling without premium pricing. The 96% AFUE furnace and 13 SEER air conditioner make it a smart choice for regions with moderate heating and cooling demands.

Review

The Goodman 2-ton horizontal gas furnace and air conditioner system occupies a practical middle ground in the HVAC market. It combines a high-efficiency gas furnace with solid-performing air conditioning in a single packaged unit, appealing to contractors managing retrofit jobs and homeowners replacing existing systems. This configuration is particularly common in moderate climates where both heating and cooling are necessary seasonal requirements rather than extremes.

Performance specs tell a compelling efficiency story. The furnace delivers 40,000 BTU heating capacity at 96% AFUE using two-stage burners that optimize for part-load conditions. The air conditioner provides 24,000 BTU cooling at 13 SEER1 with a rotary compressor and Energy Star certification. The variable-speed ECM blower motor runs at up to 1,200 CFM, reducing short-cycling and distributing conditioned air more evenly throughout the home. These ratings translate to measurable savings compared to older single-stage systems.

Pros & Cons

Pros

96% AFUE furnace efficiency with two-stage burners minimizes heating costs and gas consumption year-round
13 SEER1 cooling efficiency earns Energy Star certification, reducing summer electricity bills measurably
Variable-speed ECM blower motor adapts to demand, improving comfort and reducing runtime noise
R454B refrigerant meets current EPA standards and offers better environmental profile than older alternatives
10-year warranty with online registration provides solid peace of mind for component failures

Cons

Single-stage compressor cannot modulate cooling capacity, resulting in slightly less precise temperature control than two-stage units
75 dBA noise level is slightly higher than premium condensers, noticeable during operation in quiet residential areas
3-ton cooling capacity listed in specs conflicts with 2-ton product title, creating potential confusion during purchasing

Who Should Buy

Best For

Contractors and homeowners replacing aging Goodman systems or seeking a budget-conscious upgrade with solid efficiency ratings. This unit works well for moderate climates where heating and cooling demands are relatively balanced throughout the year.

Consider Alternatives If

Buyers in extremely hot or cold climates needing maximum capacity, or those prioritizing whisper-quiet operation should explore higher-tier models with variable-speed compressors.

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

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Installation

This horizontal A-coil configuration requires downflow placement in crawlspaces, basements, or attics with adequate clearance. The unit weighs 120 pounds and measures 34.5 inches tall by 17.5 inches wide, demanding careful routing during installation. Suction and liquid line connections use 3/4-inch and 3/8-inch sweat valves respectively, requiring either brazing skills or pre-charged linesets. PVC exhaust flue requirement simplifies venting compared to metal ductwork.

Warranty & Reliability

Goodman's 10-year warranty activates through online registration after purchase. This coverage protects against compressor, fan motor, and heat exchanger failures during the specified period. Registration is straightforward but mandatory to unlock full protection. Parts-and-labor coverage varies by retailer, so confirm details before purchase to understand your actual out-of-pocket costs if repair is needed.

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	3 Ton
Valve Type	Sweat
Height	34.5"
Width	17.5"
Depth	28.75"
Resources	Goodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman Warranty You will need AdobeÂ® AcrobatÂ® 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.
Configuration	Downflow/Horizontal
Style	A-Coil
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
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

Why does the spec sheet say 3-ton but the product title says 2-ton? +

This appears to be a spec inconsistency from the manufacturer. The 24,000 BTU cooling capacity and 40,000 BTU heating capacity confirm this is a 2-ton unit. Contact the retailer or Goodman directly to clarify before ordering to ensure you receive the correct tonnage for your application.

Can this unit work in my 115V household circuit? +

The condenser requires 115V, 1-phase, 60Hz service with 10.3 to 15-amp breaker capacity. Most standard household circuits provide this, but confirm your electrical panel has an available breaker and that wiring is properly sized. Many installations still require a dedicated disconnect at the unit location.

How does 13 SEER1 compare to modern air conditioners? +

SEER1 represents updated testing standards as of 2023. A 13 SEER1 rating roughly equals 15-16 SEER2 under older metrics. It's respectable mid-tier efficiency, better than baseline units but below premium variable-speed models that reach 18 SEER1 and higher.

Is R454B refrigerant better than R410A in older Goodman units? +

R454B has lower global warming potential than R410A, meeting current EPA environmental standards. Performance is comparable, though some technicians still prefer R410A availability and familiarity. This unit uses modern refrigerant, reducing future compliance risk as regulations tighten.

What does 96% AFUE really mean for my heating bill? +

96% AFUE means 96 cents of every dollar spent on gas becomes usable heat, with 4 cents lost through exhaust. Compared to 80% AFUE units, expect roughly 20% lower winter heating costs, depending on your climate and thermostat settings.

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