2 Ton 13 SEER 98% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal Review 2026

// Bottom Line

This ACiQ 2-ton system pairs solid cooling efficiency (13 SEER1) with an excellent 98% AFUE modulating furnace, making it ideal for homeowners prioritizing year-round performance in moderate climates. The variable-speed ECM blower and R454B refrigerant deliver both comfort and lower operating costs.

Review

The ACiQ 2-ton horizontal system represents a practical middle-market choice for homeowners balancing efficiency gains against equipment costs. This unit combines an air conditioner condenser with a dedicated gas furnace in one package, simplifying installation compared to split systems. The 13 SEER1 cooling rating and 98% AFUE heating efficiency put this squarely in the Energy Star-qualified category, meaning customers often qualify for utility rebates that offset initial purchase prices.

Performance specs tell a straightforward story. The condenser delivers 24,000 BTU cooling capacity at 75 dB, while the modulating furnace produces 60,000 BTU heat output and scales burner firing to match actual demand. The variable-speed ECM blower runs at 1,200 CFM maximum and adjusts automatically, reducing electricity consumption during partial-load operation. R454B refrigerant requires no retrofit work if replacing older R410A systems, though the slightly oversized 3-ton condenser paired with 2-ton furnace rating warrants AHRI verification for your specific installation.

Pros & Cons

Pros

98% AFUE modulating furnace with 60,000 BTU heating output minimizes wasted fuel
13 SEER1 air conditioner with Energy Star certification qualifies for utility rebates
Variable-speed ECM blower maintains comfort while reducing electricity draw
R454B refrigerant offers superior environmental profile compared to R410A
10-year warranty with online registration provides solid long-term protection

Cons

3-ton condenser paired with 2-ton furnace creates minor specification mismatch that requires verified AHRI certification (7424264) for proper matching
Single-stage compressor cannot modulate cooling capacity like two-stage units, potentially cycling more frequently in mild weather
75 dB noise level runs slightly loud compared to premium inverter-driven systems

Who Should Buy

Best For

Homeowners in moderate climates seeking an efficient all-in-one system want balanced heating and cooling without premium pricing. Contractors valuing reliability and straightforward installation will appreciate the modulating furnace and ECM motor combination.

Consider Alternatives If

Buyers in extreme climates or those prioritizing whisper-quiet operation should evaluate higher-tonnage units or two-stage cooling systems instead.

2 Ton 13 SEER 98% AFUE 60,000 BTU Goodman Gas Furn

Buy at HVACDirect →

Installation

Horizontal configuration works well in attics or crawl spaces with limited headroom, measuring 34.5 inches tall and 17.5 inches wide. Requires 115V single-phase 60 Hz power with 10.3 to 15 amp breaker capacity. Sweat valve connections use 3/8 inch liquid and 3/4 inch suction lines with pre-installed insulation. PVC/plastic exhaust flue compatibility simplifies ductwork modifications on existing installations.

Warranty & Reliability

Ten-year parts coverage activates through online registration, protecting against compressor and component failures without time limits on claims. Coverage includes labor on compressor replacement within first five years at many dealers. Registration is straightforward and strongly recommended, as non-registered units receive five-year coverage instead.

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 Installations 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	Upflow/Horizontal
Style	A-Coil
AHRI Certificate Number	7424264
Airflow Direction	Upflow/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

Why does the spec sheet show 3 tons cooling but 2 tons heating capacity? +

The 24,000 BTU condenser capacity equals 2 tons technically, though ACiQ rates it as 3-ton equipment. AHRI certificate 7424264 verifies this pairing is matched correctly. The oversizing provides slight cooling flexibility and better humidity control in humid climates without major efficiency penalty.

Can this replace my old R410A system without modifications? +

The R454B refrigerant eliminates retrofitting headaches, but you must flush lines meeting EPA standards and verify all components are R454B compatible. Most newer copper piping works fine, though older mineral oil residues require complete system flush before charging.

How much will the modulating furnace reduce my heating bills? +

At 98% AFUE, roughly 2 cents of every heating dollar goes to heating instead of exhaust waste. Real-world savings depend on climate, but homeowners in cold regions typically save 15-25% annually versus 80% AFUE units, often recovering upgrade costs within 5-7 years.

Is 13 SEER1 good enough, or should I pay more for 15+ SEER? +

13 SEER1 delivers solid performance with quick payback in moderate climates. Higher SEER ratings add 10-20% to costs but only save 10-15% on cooling bills. This unit hits the efficiency-to-value sweet spot for most homeowners without premium inverter costs.

Does online registration really matter for warranty coverage? +

Yes, significantly. Registered units receive 10 years protection; unregistered units drop to 5 years. Registration takes five minutes online and provides proof of purchase, making future claims straightforward and protecting your investment.

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