Independent Review · Updated June 2026

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

97% AFUE furnace with 13 SEER cooling in a compact horizontal design

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
$0
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ unit is best for homeowners and contractors in tight attic or crawlspace installations where space matters. The 97% AFUE heating efficiency and modulating burner deliver year-round comfort in 2 to 3 bedroom homes needing reliable performance without premium pricing.

Review

The ACiQ ACIQ-24-EHPD-UPG represents solid mid-market performance for systems serving smaller homes and tight spaces. Manufactured under the ACiQ brand with Goodman engineering, this horizontal unit addresses contractor pain points around installation flexibility. At this price tier, it competes directly with standard efficiency systems while pushing toward premium features like modulating heating. The horizontal configuration and compact 21.125 inch height open doors in attic and crawlspace applications where vertical clearance kills traditional solutions.

Heating efficiency hits 97% AFUE with a modulating burner that scales between operating stages, reducing short cycling and energy waste. The 60,000 BTU heating capacity handles moderate climate zones effectively. Cooling delivers 24,000 BTU at 13 SEER1 using R454B refrigerant in a single stage setup. Variable speed ECM blower reaches 1200 CFM maximum and intelligently reduces speed during light loads, cutting runtime noise to 75 dB. Electrical demand is light at 10.3 to 15 amps, fitting existing service panels without upgrades in most homes.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency reduces natural gas or propane consumption significantly compared to standard 90% units
  • Modulating burner adjusts to actual heating demand, lowering utility bills and improving comfort consistency
  • Variable speed ECM blower motor runs quietly at 75 dB and adapts airflow to system load
  • 13 SEER cooling rating meets modern efficiency standards with R454B refrigerant
  • Compact horizontal configuration fits attics and crawlspaces where vertical units won't work
  • PVC flue compatibility simplifies venting in retrofit or space-constrained applications

Cons

  • 13 SEER is solid but not premium, lacking ENERGY STAR certification seen on higher-tier competitors
  • Single stage air conditioning cannot deliver variable cooling like dual stage systems
  • 75 dB noise level is acceptable but not the quietest option in mid-range market
  • Tonnage specification shows 3 ton capacity, creating confusion with advertised 2 ton rating

Who Should Buy

Best For

Contractors installing systems in attics with height restrictions and homeowners replacing aging 90% AFUE furnaces. This unit delivers measurable efficiency gains and flexible installation options at a reasonable price point.

Consider Alternatives If

Buyers seeking cutting-edge 16+ SEER cooling performance or those prioritizing whisper-quiet operation should evaluate premium alternatives from competitors.

2 Ton 13 SEER 97% AFUE 60,000 BTU Goodman Gas Furn
$0
Buy at HVACDirect →

Installation

Horizontal mounting requires careful ductwork planning above the furnace. PVC flue venting simplifies routing through finished spaces compared to metal pipes. The 120 pound weight needs solid framing or platform support. Sweat valve connections require soldering skills or professional help. Maximum suction line distance of 50 feet accommodates remote condenser placement. ECM blower integration demands proper return air configuration for variable speed optimization.

Warranty & Reliability

10 year parts coverage activates upon online registration, a common requirement protecting manufacturer interests. This duration matches competitor standards but requires homeowner diligence to register. Coverage includes compressor and heat exchanger, the costliest failure points. Registration proof matters for warranty claims, so documentation should be retained and filed immediately after installation.

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
ConfigurationHorizontal
Energy StarNo
Burner StagesModulating
Fuel TypePropane, Natural Gas
Height21.125"
Width17.5"
Depth26"
ResourcesCHPF Installation Manual CHPF 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
Tonnage3 Ton
Valve TypeSweat
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the spec sheet list 3 ton tonnage when the product is marketed as 2 ton? +
The 3 ton rating reflects the air conditioning evaporator coil capacity paired with this unit. The furnace itself is sized for 2 ton systems. This mismatch suggests either oversizing or coil configuration flexibility. Verify AHRI certification number 7424269 with your installer to confirm matched components before purchase.
Can this furnace fit in a standard attic with 24 inches of headroom? +
At 21.125 inches tall, this horizontal unit fits tight attics barely. Factor in 2 to 3 inches for insulation, ductwork connections, and installation access. Measure your exact space and account for return air plenum height. Contact an HVAC installer to assess your specific attic geometry before committing.
How much will the 97% AFUE furnace save compared to a 90% model? +
A 97% AFUE unit converts 97 cents of fuel to usable heat per dollar spent, compared to 90 cents in standard units. In moderate climates with 5000 heating degree days, expect 7% lower heating costs annually. Exact savings depend on gas prices, thermostat settings, and home insulation. Real world savings typically range from $150 to $300 yearly.
Is 13 SEER cooling competitive with modern air conditioners? +
13 SEER meets federal minimum standards for new installations but ranks below premium systems delivering 16 to 18 SEER. It's competitive at the mid-market price point but older units may offer similar efficiency. If cooling is your priority, consider higher SEER options. This unit targets heating-dominant climates where furnace efficiency drives overall value.
What happens if I don't register online for the 10 year warranty? +
Manufacturer warranty claims typically require proof of registration and installation date. Without registration, you risk denial of coverage for parts failures. Register immediately after installation with your contractor. Keep the registration confirmation email and purchase receipts permanently.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.