Independent Review · Updated June 2026

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

96% AFUE furnace with 13 SEER cooling, Energy Star certified, solid mid-range choice

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 - Upflow
Current Price
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// Bottom Line
This Goodman system suits homeowners in moderate climates who prioritize heating efficiency and want a straightforward, no-frills installation. The 96% AFUE furnace delivers excellent fuel efficiency while the 13 SEER air conditioner handles mild-to-moderate cooling demands without premium pricing.

Review

The Goodman 2 Ton combo system represents a reliable workhorse approach to residential HVAC. This upflow-configured unit pairs a 40,000 BTU gas furnace with a 24,000 BTU cooling coil, offering moderate capacity for smaller homes or individual zone conditioning. It competes directly with mid-tier offerings from Lennox and Carrier, emphasizing efficiency and warranty protection over premium features. Goodman's reputation for straightforward, durable equipment shows here, with no unnecessary complexity driving costs higher.

Performance specs tell a solid story. The furnace delivers 96% AFUE efficiency, meaning 96 cents of every energy dollar converts to heat, compared to older units hovering around 78% AFUE. Cooling operates at 13 SEER1, qualifying for Energy Star certification. The two-stage burner modulates between high and low fire, reducing runtime and improving temperature consistency. Multi-speed ECM blower reaches 800 CFM maximum, distributing conditioned air more effectively than single-speed alternatives. The R454B refrigerant reflects current environmental standards without requiring complicated retrofit approaches.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency exceeds minimum standards and reduces heating costs significantly
  • 13 SEER1 cooling efficiency qualifies for Energy Star, matching mid-tier air conditioning performance
  • Two-stage gas burner allows modulating heat output, reducing short-cycling and improving comfort
  • Robust lifetime heat exchanger warranty plus 10-year unit replacement coverage
  • Multi-speed ECM blower motor with 800 CFM maximum airflow improves temperature distribution
  • Compact A-coil design fits tight spaces, weighing only 120 lbs for easier handling

Cons

  • 2.5 ton capacity listed but product marketed as 2 ton, creating potential confusion for sizing
  • Single-stage air conditioning lacks variable capacity, less efficient in partial-load conditions
  • 75 dB noise level is moderate, not best-in-class for sound-sensitive installations
  • R454B refrigerant requires proper handling and disposal, limiting some technician pools

Who Should Buy

Best For

Homeowners replacing aging furnaces in climate zones with moderate heating demands and moderate cooling needs should consider this unit. Contractors seeking reliable, efficient combo systems for residential upflow or horizontal installations will appreciate the straightforward design and solid warranty coverage.

Consider Alternatives If

Skip this if you need advanced variable-capacity cooling or live in extreme heat climates where single-stage air conditioning will cycle excessively.

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

Installation requires standard HVAC practices. The unit accepts 3/8 inch and 3/4 inch refrigerant lines with sweat-type connections, typical for residential work. Electrical demand is minimal, 115V single-phase 60Hz with breaker requirements between 10.3 and 15 amps. PVC plastic exhaust flue is mandatory, simplifying venting compared to metal alternatives. Upflow/horizontal configuration fits basements, attics, or closets. Dimensions are compact at 34.5 by 17.5 by 28.75 inches, easing placement in constrained spaces.

Warranty & Reliability

Coverage extends across three layers: lifetime protection on heat exchanger components, 10-year unit replacement if the furnace core fails, and 10-year parts coverage with online registration. This tiered approach balances long-term confidence with reasonable contractor claims windows. The lifetime heat exchanger reflects Goodman's confidence in manufacturing quality, historically a reliable component under normal conditions.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU40,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger, 10 Years Unit Replacement, and 10 Years Parts 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
Tonnage2.5 Ton
Valve TypeSweat
Height34.5"
Width17.5"
Depth28.75"
ResourcesGMEC96 Installation Manual GMEC96 Specifications Sheet GMEC96 Owner's Manual GMEC96 Service Manual GMEC96 Replacement Parts Manual GMEC96 Brochure Goodman Furnace 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.
ConfigurationUpflow/Horizontal
StyleA-Coil
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM800
Flue LocationRight
Burner StagesTwo
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the listing say 2 ton but specs show 2.5 ton tonnage? +
The discrepancy reflects cooling capacity measurement. The air conditioner coil is sized at 24,000 BTU, slightly above the 2-ton (24,000 BTU) threshold, creating a nominal 2.5-ton designation in some databases. For practical purposes, this is a 2-ton system suitable for homes under 2,000 square feet with average insulation.
Can I install this myself if I'm handy? +
Not recommended. Gas furnace installation requires licensed technicians in most jurisdictions for safety and code compliance. Refrigerant work demands EPA certification. Have professionals handle this, ensuring proper sizing, charging, and venting to avoid dangerous carbon monoxide exposure.
How does 96% AFUE compare to newer high-efficiency units? +
96% AFUE is excellent and near industry maximum for gas furnaces. Premium units reach 98.5% AFUE but cost significantly more with diminishing returns. The 96% benchmark cuts heating costs 15-20% versus 80% AFUE units, justifying the investment for most homeowners.
Is single-stage air conditioning a limitation compared to variable-capacity? +
Single-stage runs at full compressor capacity or off. Variable-capacity systems modulate for partial loads, improving efficiency in mild weather. For moderate climates with fewer extreme days, single-stage offers acceptable efficiency at lower cost, though variable options provide superior comfort.
What does online registration unlock for the warranty? +
Online registration activates the 10-year parts and unit replacement coverage. Without it, coverage typically reverts to shorter windows. Register immediately after installation to protect your investment and document the purchase date with the manufacturer.

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