Independent Review · Updated June 2026

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

Solid 2-ton combo with 14 SEER cooling and 80% AFUE heating for budget-conscious replacements.

7.8
IndustrialRank Score
Efficiency
7.9
Reliability
7.6
Value
8.1
Installation
8.3
Warranty
7.9
2 Ton 14 SEER 80% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
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// Bottom Line
This Goodman system works best for homeowners replacing aging equipment in moderate climates where baseline efficiency meets affordability. The 14 SEER rating and 80% AFUE balance reasonable operating costs against upfront savings, making it ideal for budget-constrained projects that don't justify premium-tier equipment.

Review

Goodman's 2-ton gas furnace and air conditioner combo represents the practical middle ground between budget minimums and premium efficiency. Positioned as an Online Supply house brand, this downflow system targets contractors and homeowners replacing 15+ year old equipment. The 24,000 BTU cooling capacity pairs with 60,000 BTU heating in a compact footprint measuring 34.5 inches tall. Goodman's manufacturing reputation provides reasonable confidence, though the equipment sits firmly in the mid-tier market segment rather than the premium echelon.

Cooling performance rates at 14 SEER through a rotary compressor and single-stage condenser, placing it comfortably above minimum efficiency standards but below variable-speed alternatives. The 80% AFUE furnace uses two-stage burners to adjust heat output, improving efficiency during mild weather compared to single-stage units. The multi-speed blower motor reaching 1,200 CFM maximum airflow handles typical single-family homes adequately. Operating at 71 dB generates noticeable noise under full load, characteristic of single-stage equipment rather than a performance limitation.

Pros & Cons

Pros

  • 14 SEER cooling efficiency provides solid seasonal performance for mainstream residential applications
  • 60,000 BTU heating capacity with two-stage burners delivers flexible comfort and better part-load efficiency
  • 80% AFUE meets basic efficiency standards for furnace replacement without premium pricing
  • Multi-speed blower motor and 1,200 CFM maximum airflow ensure proper air distribution across typical homes
  • 10-year warranty with online registration protects against manufacturing defects and major component failures
  • Downflow A-coil configuration simplifies installation in basement or utility closet locations

Cons

  • Not Energy Star certified, meaning it misses qualification for utility rebates in many regions
  • Single-stage compressor cycles on/off rather than modulating, reducing efficiency during light cooling loads
  • 80% AFUE trails modern 90%+ systems by 10+ percentage points on heating efficiency
  • 71 dB noise level runs noticeably louder than variable-speed competitors during peak operation
  • No mention of scroll compressor technology, suggesting older rotary design may have shorter service life

Who Should Buy

Best For

Homeowners in moderate climates seeking straightforward furnace and AC replacement without premium pricing or those with tight budgets who prioritize immediate savings over long-term energy cost reductions. Contractors installing systems in spec-build homes or rental properties also find this tier attractive.

Consider Alternatives If

Anyone in cold climates where heating dominates utility bills should explore 90%+ AFUE units, and homes pursuing Energy Star rebates cannot use this non-certified model.

2 Ton 14 SEER 80% AFUE 60,000 BTU Goodman Gas Furn
$0
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Installation

Installation requires standard 120V, 1-phase electrical service with circuit breaker sized between 14.3 and 25 amps, typical for most homes. The downflow A-coil configuration works well in basement or utility closet installations. Refrigerant lines use 3/8 inch liquid and 3/4 inch suction connections with 3/4 inch insulation thickness. Metal exhaust flue is mandatory. Most qualified HVAC contractors complete installation within one day on replacement jobs.

Warranty & Reliability

The 10-year parts and labor warranty requires online registration to activate, protecting against manufacturing defects and component failures. Coverage excludes wear items, refrigerant, and improper installation. Registration is straightforward through Goodman's website. This warranty aligns with industry standards for mid-tier equipment and provides meaningful protection during the critical early years.

Specifications

SKULS38343850
Brand/ManufacturerOnline Supply
Cooling BTU24,000
Heating BTU60,000
RefrigerantR410A or R22
Electrical120 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)22.000000
FeatureSpec
Energy StarNo
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeRotary
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size14.3 amps
Tonnage3 Ton
Height34.5"
Width14"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation Manual 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
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Exhaust Flue RequirementMetal
Furnace Efficiency / AFUE80%
Blower MotorMulti-Speed
Maximum CFM1200
Burner StagesTwo
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Does this system qualify for Energy Star rebates? +
No, this unit is not Energy Star certified. It meets baseline federal efficiency standards but misses the higher thresholds required for most utility rebate programs. Check your local utility's specific requirements, as some offer modest incentives for basic equipment replacements regardless of certification status.
Can I use this in a tight crawlspace installation? +
The downflow configuration and compact 34.5-inch height work in most basements, but the 14-inch width and 28.75-inch depth require adequate space. Measure your installation location carefully. Upflow or horizontal alternatives from Goodman may suit cramped areas better if downflow won't fit.
How does 14 SEER compare to modern air conditioners? +
14 SEER ranks as solid baseline efficiency, meeting current minimum standards. High-efficiency units reach 18-24 SEER with variable-speed compressors. Your actual savings depend on run hours, electricity rates, and climate. In hot regions, upgrading to 18+ SEER often pays for itself within 7-10 years through lower cooling bills.
Should I choose this over a 16 SEER Goodman model? +
The price difference typically justifies upgrading to 16 SEER if you'll keep the system 10+ years, especially in warm climates. This 14 SEER unit makes sense for budget replacements, rental properties with short holding periods, or moderate climates where cooling load remains light.
Does the warranty cover refrigerant cost? +
No, warranty covers equipment failures only. Refrigerant leaks are diagnosed under warranty, but refrigerant itself is your expense. R410A or R22 compatibility is noted, though new installations must use R410A per EPA regulations.

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