2 Ton 14 SEER 80% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow Review 2026

// Bottom Line

This Goodman system is ideal for homeowners replacing an older unit or contractors building a reliable mid-tier package in moderate climates. The 14 SEER cooling and 80% AFUE heating deliver solid efficiency without premium pricing, making it a practical choice for budget-conscious buyers who don't need cutting-edge performance.

Review

The Goodman 2-ton gas furnace and air conditioner system represents the practical middle ground in HVAC equipment. With its 14 SEER cooling efficiency and 80% AFUE heating performance, this upflow-configured unit targets homeowners and contractors seeking reliable operation without premium pricing. Online Supply distributes this SKU (LS38343850) as a straightforward replacement option for homes and small commercial applications requiring balanced heating and cooling capacity.

Performance metrics tell a straightforward story. The air conditioner delivers 24,000 BTU cooling with a rotary compressor running at single-stage capacity, reaching 1,200 CFM maximum airflow through the multi-speed blower. The furnace side produces 60,000 BTU output across two burner stages with 80% AFUE efficiency. Electrical requirements stay modest at 120V single-phase 60 Hz, with breaker sizing between 14.3 and 25 amps, making retrofit installation straightforward in most homes.

Pros & Cons

Pros

14 SEER rating delivers respectable cooling efficiency for standard residential applications, reasonable for mid-range equipment
Two-stage burner with 60,000 BTU heating output handles most single-family homes up to 2,000 square feet efficiently
Multi-speed blower motor provides flexible airflow control at 1,200 CFM maximum, reducing energy waste during partial-load operation
Two-ton cooling capacity pairs well with the furnace for balanced heating and cooling in moderate climates
10-year warranty with online registration provides solid protection, typical for Goodman's value-tier products

Cons

80% AFUE is below current high-efficiency standards, 90%+ units save more on heating costs over time
Not ENERGY STAR certified, missing potential tax credits or rebates available in some regions
Single-stage compressor means less precise cooling modulation compared to two-stage or variable-capacity models
71 dB noise level is audible during operation, higher than quieter premium units
Spec discrepancy shows 3-ton tonnage but 2-ton designation, requiring clarification before purchase

Who Should Buy

Best For

Homeowners in moderate climates replacing equipment on a budget and contractors building value packages for price-conscious clients. This system works best in applications where efficiency matters but isn't the primary driver, and where upflow installation is required.

Consider Alternatives If

Anyone seeking ENERGY STAR certification, tax credits on new systems, or heating-dominant climates where 80% AFUE becomes costly over the unit's 15-year lifespan.

2 Ton 14 SEER 80% AFUE 60,000 BTU Goodman Gas Furn

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Installation

This upflow system uses standard refrigerant lines (3/8 inch liquid, 3/4 inch suction) with 50 feet of insulated suction line included. The A-coil configuration requires vertical mounting, fitting most closet or attic installations. Metal exhaust flue is required for furnace venting. Dimensions are compact at 22 inches tall, 14 inches wide, and 21 inches deep, simplifying placement in tight spaces.

Warranty & Reliability

Ten years of parts coverage applies when you register online. This is standard protection for Goodman's mainstream equipment tier, covering compressor, heat exchanger, and coil defects. Registration is required, so don't skip that step after installation. Coverage does not include labor, though some retailers offer extended service agreements separately.

Specifications

SKU	LS38343850
Brand/Manufacturer	Online Supply
Cooling BTU	24,000
Heating BTU	60,000
Refrigerant	R410A or R22
Electrical	120 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	71
Weight (in lbs)	22.000000
Feature	Spec
Energy Star	No
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Rotary
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	25 amps
Min. Breaker Size	14.3 amps
Tonnage	3 Ton
Height	22"
Width	14"
Depth	21"
Resources	CAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® 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.
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Metal
Furnace Efficiency / AFUE	80%
Blower Motor	Multi-Speed
Maximum CFM	1200
Configuration	Upflow / Downflow
Burner Stages	Two
Fuel Type	Gas
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

What's the difference between the 2-ton label and the 3-ton spec listed? +

This is a legitimate concern requiring clarification from your supplier. Tonnage must match your home's cooling load calculation. Contact Online Supply to confirm whether this is a 2-ton or 3-ton system, as the specs show conflicting information that affects sizing.

Can I use R22 refrigerant or does it require R410A? +

The specs indicate compatibility with both R410A or R22, though new systems typically use R410A exclusively. Confirm with your installer which refrigerant charge is actually installed, as R22 availability is declining and future refills may cost more.

How does 80% AFUE compare to newer furnaces? +

80% AFUE means 20% of heating energy is lost through the exhaust. Modern 90% to 98% AFUE units recover much more heat. Over a 15-year lifespan in cold climates, the higher efficiency pays back its premium through reduced gas bills.

Is 14 SEER competitive with today's air conditioners? +

14 SEER meets minimum efficiency standards but sits below current average of 16-18 SEER. You'll see longer cooling season runtimes and higher electricity costs compared to higher-rated models, though upfront price is lower.

Will I get rebates or tax credits with this system? +

Without ENERGY STAR certification, federal tax credits are unlikely. Check local utility programs, as some still offer rebates for 14 SEER equipment. Confirm before purchase to factor actual cost properly into your decision.

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