Independent Review · Updated June 2026

2 Ton 13 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

97% efficient modulating furnace paired with 13 SEER cooling, built for tight spaces

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 13 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This ACiQ system excels for homeowners upgrading from older equipment or installing in compact mechanical rooms where downflow configuration is required. The 97% AFUE and modulating burner deliver measurable energy savings, especially in moderate climates where heating runs frequently.

Review

The ACiQ 2-ton gas furnace and air conditioner system (model ACIQ-24-EHPD-UPG) sits squarely in the mainstream efficiency tier for residential HVAC. This downflow configuration addresses a real installation constraint, since many existing homes lack attic or closet space for traditional upflow units. The 60,000 BTU heating capacity and 24,000 BTU cooling output serve typical single-story homes and condos effectively. ACiQ's positioning balances solid performance against affordability, making it attractive to contractors and budget-conscious homeowners alike.

Performance starts with the furnace: 97% AFUE with a modulating burner means the unit adjusts flame intensity based on heating demand, avoiding the energy waste of single-stage on-off cycling. The 1200 CFM maximum airflow and variable-speed ECM blower ensure even temperature distribution without excessive fan noise. Cooling comes via a single-stage rotary compressor using R454B refrigerant, delivering 13 SEER efficiency. This combination won't win efficiency competitions, but it reduces monthly fuel bills versus 80-90% AFUE furnaces and older 10 SEER air conditioners.

Pros & Cons

Pros

  • 97% AFUE with modulating burner stages reduces fuel consumption and cycling losses compared to single-stage units
  • 13 SEER cooling uses R454B refrigerant and meets current environmental standards without compromising efficiency
  • Variable-speed ECM blower motor cycles based on demand, cutting electricity draw and improving comfort
  • Compact footprint of 18 inches tall and 17.5 inches wide fits tight closets and attics
  • PVC/plastic exhaust flue simplifies installation and reduces venting costs versus metal alternatives
  • 10-year warranty with online registration provides solid protection and reflects manufacturer confidence

Cons

  • 13 SEER is competent but not cutting-edge, newer models reach 15-16 SEER for cooling efficiency
  • Single-stage condenser means cooling capacity doesn't modulate, so the AC runs at full capacity or off
  • 75 dBA noise level is moderate, audible during operation and may matter in quiet neighborhoods
  • No Energy Star certification despite high heating efficiency, missing rebate opportunities in some utility programs

Who Should Buy

Best For

Contractors installing replacement systems in homes with downflow ductwork or compact mechanical spaces will appreciate the compact dimensions and straightforward PVC venting. Homeowners in areas with long heating seasons and moderate cooling needs benefit most from the 97% AFUE efficiency and lower operating costs.

Consider Alternatives If

Buyers prioritizing maximum cooling efficiency should compare 15-16 SEER units instead, and those in hot climates relying heavily on air conditioning may prefer dual-stage compressors that modulate cooling capacity.

2 Ton 13 SEER 97% AFUE 60,000 BTU Goodman Gas Furn
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Installation

Downflow orientation works well in basements with horizontal ductwork or attics where headroom is tight. The unit requires 208 or 230 volt, single-phase power with a 10.3 to 15 amp breaker, standard for most homes. PVC exhaust venting simplifies routing compared to metal ducts, reducing labor time and material costs. Pre-charged refrigerant lines rated 50 feet mean remote condenser placement is possible.

Warranty & Reliability

ACiQ backs this system with a 10-year parts warranty upon online registration, a solid commitment that covers compressor, heat exchanger, and major components. Registration is straightforward and typically takes under five minutes. Goodman's evaporator coil carries separate coverage. This warranty period ranks competitively and reflects confidence in build quality, though extended plans are worth evaluating for systems in corrosive environments.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU60,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)75
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7424269
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Energy StarNo
Burner StagesModulating
Fuel TypePropane, Natural Gas
Height18"
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.
ReplacesGSX130242
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 Ton
Valve TypeSweat
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is 13 SEER still acceptable in 2024? +
Yes, 13 SEER meets current federal minimums and delivers measurable cooling efficiency gains over 10-12 SEER units from the 2000s. Newer 15-16 SEER models cost 15-25% more. For moderate climates where cooling demand is secondary, 13 SEER offers good cost-to-savings ratio without premium pricing.
Can I install this in an upflow position instead of downflow? +
Yes, the ACIQ-24-EHPD-UPG supports both upflow and downflow configurations. However, verify your ductwork layout and return air positioning before installation. Improper orientation starves the system of return air and reduces efficiency. Consult the CAPF Installation Manual included with the unit.
What's the difference between modulating and single-stage heating? +
Modulating furnaces vary burner intensity from 20% to 100% based on thermostat demand, reducing on-off cycling and heat loss. This 97% AFUE unit modulates heating, cutting fuel consumption by 10-15% versus single-stage units in mild weather. You'll notice fewer temperature swings and quieter operation.
How does this compare to higher-SEER models from rivals? +
Lennox and Carrier offer 15-16 SEER equivalents at 2 tons, but prices run 20-30% higher. Goodman's 13 SEER provides solid returns for most homeowners. The real advantage here is the furnace's 97% AFUE and compact footprint, which compete well even against premium brands in the heating category.
Do I need online registration for the warranty? +
Yes, the full 10-year warranty requires registration within 30 days of installation. Without registration, coverage may default to a shorter period. Registration is free and typically completed on the manufacturer's website in minutes.

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