Independent Review · Updated June 2026

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

High-efficiency modulating gas furnace with 97% AFUE and solid cooling performance.

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 - Horizontal
Current Price
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// Bottom Line
This 2-ton system excels for homeowners in moderate climates who prioritize heating efficiency and want a no-frills, reliable combo unit. The 97% AFUE furnace with modulating burners minimizes energy waste during mild weather, while the 13 SEER air conditioner handles cooling without premium pricing.

Review

The ACiQ 2-ton system (model ACIQ-24-EHPD-UPG) bridges the gap between budget-focused equipment and mid-tier performance. This horizontal A-coil configuration handles both heating and cooling in one footprint, making it practical for retrofit applications where space is tight. The downflow/horizontal airflow design suits basement and attic installations equally well, giving contractors flexibility on job sites.

Heating efficiency stands out at 97% AFUE with a modulating burner that fires at variable capacity, meaning the furnace ramps down on mild days rather than cycling on and off constantly. The air conditioner delivers 24,000 BTU cooling at 13 SEER, backed by Energy Star certification. A variable-speed ECM blower (maximum 1200 CFM) adjusts fan speed throughout the cycle, reducing energy waste compared to traditional single-speed motors found on older units.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency with modulating burners that adjust output based on demand, cutting heating costs significantly
  • Variable-speed ECM blower motor provides better comfort and lower standby energy use than single-speed alternatives
  • 13 SEER cooling rating and Energy Star certification offer solid year-round efficiency without ultra-premium pricing
  • Compact 34.5-inch height fits tight attic and basement spaces where other units won't fit
  • R454B refrigerant is EPA-approved and widely available with good environmental profile

Cons

  • Single-stage compressor limits part-load efficiency compared to two-stage or variable-capacity units in mixed-weather regions
  • 75 dB noise level runs louder than premium variable-capacity condensers, noticeable to some homeowners
  • R454B supply chain still stabilizing, though availability is improving across most regions

Who Should Buy

Best For

Homeowners in areas with moderate heating and cooling demands who rent or plan to stay 7-10 years will appreciate the upfront savings and solid long-term value. Contractors installing budget-conscious replacements for single-family homes in climates without extreme seasonal swings will find reliable performance and minimal callbacks.

Consider Alternatives If

Homeowners in very hot or very cold climates should explore higher-efficiency compressor options, and those sensitive to equipment noise may prefer quieter alternatives.

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

This unit requires standard sweat-connection refrigerant lines with 3/8-inch liquid and 3/4-inch suction ports. The compact dimensions (34.5 inches tall, 17.5 wide, 28.75 deep) fit tight installations. Electrical needs are minimal at 115V single-phase 60 Hz with a 10.3 to 15-amp breaker range, making it retrofit-friendly without panel upgrades on most homes.

Warranty & Reliability

A 10-year compressor and parts warranty applies with online registration, standard in this product class. This provides meaningful protection for the most expensive components without extending to labor. Coverage is solid for typical ownership periods, though homeowners moving within 7-8 years may not recoup full warranty value.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU60,000
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
Tonnage2.5 Ton
Valve TypeSweat
Height34.5"
Width17.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
ConfigurationDownflow/Horizontal
StyleA-Coil
AHRI Certificate Number7424269
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

How does 97% AFUE compare to older furnaces? +
Most furnaces installed before 2010 run 78-85% AFUE, wasting 15-22% of fuel as exhaust heat. This unit's 97% rating means nearly all input energy converts to usable heat. Annual savings depend on usage and heating degree days, but expect 15-25% lower heating costs versus pre-2000 equipment.
Will this fit my attic or basement with limited headroom? +
Yes, the 34.5-inch height is one of the lowest in the 2-ton class, fitting most attics with 48-60 inches of clearance. Horizontal configuration suits side-mounted installations. Verify actual space before purchase, particularly around ductwork connections and service access.
What does the variable-speed blower actually save? +
ECM motors reduce blower electricity by 40-60% compared to single-speed models during low-demand periods. On a typical heating season, this translates to 10-20% lower blower energy use. Combined with the furnace's modulating burner, total system runtime is quieter and more efficient on mild days.
How does 13 SEER compare to higher-efficiency units? +
Mid-tier units range 14-16 SEER, and premium models reach 18-20 SEER. This 13 SEER unit costs significantly less upfront while delivering solid efficiency for moderate climates. In hot regions, a 16+ SEER unit pays back faster, but for mixed climates, the math favors this option.
Does the 10-year warranty cover repairs after I move? +
Yes, the warranty transfers to subsequent owners with proof of registration. This adds resale appeal and protects against major compressor failures beyond your tenure if you register before sale.

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