2 Ton 13 SEER 97% AFUE 80,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow Review 2026

// Bottom Line

This Goodman system excels for homeowners upgrading older two-ton setups who need reliable heating and cooling without premium pricing. The 97% AFUE furnace and 13 SEER air conditioner deliver solid year-round comfort, especially in moderate climates where modulating heat makes a real difference in efficiency.

Review

The ACiQ Goodman 2-ton combo system represents a practical middle ground in the equipment market. It pairs a 97% AFUE furnace delivering 60,000 BTU of heating with a 24,000 BTU air conditioner rated at 13 SEER, making it suitable for replacement installations in homes with established ductwork. The downflow A-coil design appeals to installers working in basement or crawlspace applications where standard upflow configurations won't fit the existing layout.

Performance-wise, the modulating burner stages on the furnace side are the real story here. Unlike single-stage burners that run full blast or off, modulating burners ramp output between 40% and 100%, holding steady temperatures while reducing short-cycling. The cooling side uses a rotary compressor with 3/8-inch liquid and 3/4-inch suction lines, single-stage operation, and variable-speed fan motor that modulates between 0 and 1200 CFM based on load. Together, these create respectable efficiency without exotic refrigerant or complex controls.

Pros & Cons

Pros

97% AFUE furnace efficiency with modulating burner stages reduces fuel waste and heating costs significantly
13 SEER air conditioner meets Energy Star standards, bringing 24,000 BTU cooling capacity for mid-size homes
Variable-speed ECM blower motor adapts airflow from 0 to 1200 CFM, improving comfort and reducing runtime noise
Downflow A-coil configuration works well in basements and attics with flexible installation positioning
10-year warranty with online registration provides solid protection for contractor and homeowner peace of mind

Cons

Single-stage compressor lacks the efficiency gains of dual-stage cooling units in variable climate regions
75 dBA noise level is acceptable but not whisper-quiet compared to premium competitor models
R454B refrigerant requires specialized handling during service, limiting technician options in rural areas

Who Should Buy

Best For

Contractors installing replacement systems in existing homes where ductwork layout accommodates downflow configuration, and homeowners prioritizing fuel efficiency without paying for premium variable-capacity cooling. This pairing works especially well in gas-heated climates with moderate summer cooling needs.

Consider Alternatives If

Anyone in hot climates needing aggressive cooling or builders wanting a future-proof system with two-stage compressor technology should compare dual-stage alternatives.

2 Ton 13 SEER 97% AFUE 80,000 BTU Goodman Gas Furn

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Installation

Installation requires 115V single-phase 60 Hz power with 10.3 to 15 amp breaker sizing, making it compatible with most residential electrical panels. The unit weighs 120 pounds, manageable for two technicians, and dimensions of 34.5 inches high by 17.5 inches wide by 28.75 inches deep fit standard closets and attic spaces. Plastic PVC exhaust flue is standard, reducing corrosion concerns in high-humidity basements.

Warranty & Reliability

The 10-year parts warranty activates only with online registration, a common practice that incentivizes proper documentation. Coverage applies to compressor, heat exchanger, and control boards, though labor is not included. For contractors, this warranty proves competitive for mid-range systems and provides confidence when recommending equipment to price-conscious residential customers.

Specifications

SKU	ACIQ-24-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	24,000
Heating BTU	60,000
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	7424269
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	97%
Blower Motor	Variable Speed - ECM
Maximum CFM	1200
Burner Stages	Modulating
Fuel Type	Propane, Natural Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

How does this system compare to the Goodman model it replaces (GSX130242)? +

This ACiQ-branded unit replaces the GSX130242 with newer refrigerant technology (R454B versus older R410A) and maintains the same 2-ton cooling output at 13 SEER. The higher AFUE rating and modulating furnace suggest efficiency improvements that justify the upgrade for homeowners on existing equipment platforms.

Can a downflow A-coil really work in an attic application? +

Yes, but attic placement requires careful condensate drainage and insulation of 3/4-inch suction lines to prevent freezing at 24,000 BTU capacity. Basement or closet mounting is simpler and more common, though the system's 28.75-inch depth means you need that much clearance behind the unit for service access.

What does 97% AFUE actually mean for my heating bills? +

AFUE measures how much fuel energy converts to usable heat. At 97%, nearly all your gas becomes heat instead of escaping the flue. Compared to 80% AFUE systems, you save roughly 17% on heating costs, which adds up in colder climates over a furnace's 15-year lifespan.

Is 13 SEER good cooling efficiency, or should I spend more for 16 SEER? +

13 SEER is solid mainstream efficiency that meets Energy Star minimums. Jumping to 16 SEER typically requires two-stage compressors and adds 20-30% to equipment cost. For moderate climates with under 500 cooling hours yearly, the payback period is long unless electricity rates exceed 18 cents per kilowatt-hour.

Does this system require a smart thermostat to work properly? +

No. The modulating furnace and variable-speed blower work with basic non-programmable thermostats. However, a smart thermostat unlocks the equipment's efficiency potential by fine-tuning staging and preventing overshooting, making one a practical add-on at $200-400.

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