Independent Review · Updated June 2026

2 Ton 14 SEER 80% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

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

7.8
IndustrialRank Score
Efficiency
7.9
Reliability
7.8
Value
8.1
Installation
8.2
Warranty
8.0
2 Ton 14 SEER 80% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This Goodman downflow system delivers practical performance for contractors seeking a dependable mid-tier option at an accessible price point. Best suited for replacement jobs in moderate climates where premium efficiency ratings aren't critical to ROI.

Review

Goodman's 2-ton gas furnace and air conditioner system represents the practical middle ground in HVAC equipment selection. Distributed under the Online Supply SKU LS38343850, this downflow configuration combines a 40,000 BTU furnace with a 24,000 BTU condenser unit, serving the substantial residential replacement market where contractors balance performance, durability, and project margins. The downflow A-coil design makes it adaptable to basement installations common in many regions.

This system delivers 14 SEER cooling efficiency with a single-stage rotary compressor and 80% AFUE heating via a two-stage gas burner. The multi-speed blower motor reaches 1200 CFM maximum, providing adequate air distribution for typical home sizes. Refrigerant compatibility with R410A or R22 supports retrofit flexibility. At 71 dB operating noise and 22 pounds unit weight, it remains relatively compact for tight installation spaces without sacrificing cooling output.

Pros & Cons

Pros

  • 14 SEER cooling efficiency is respectable for non-premium tier equipment and handles 2-ton cooling loads reliably
  • 80% AFUE furnace with two-stage burner provides adequate heating output at 40,000 BTU for moderate climate zones
  • Multi-speed blower motor with 1200 CFM maximum capacity adapts to varied ductwork configurations and room sizes
  • Two-stage heating and single-stage cooling simplify troubleshooting and reduce service call complexity for technicians
  • 10-year warranty with online registration offers solid protection without requiring expensive extended coverage purchases

Cons

  • No Energy Star certification means this system doesn't qualify for some utility rebate programs that homeowners expect
  • 80% AFUE is significantly below modern 95%+ standards, resulting in higher annual heating costs for end users
  • Single-stage compressor lacks variable capacity, so it cycles on and off rather than modulating for better comfort and efficiency

Who Should Buy

Best For

Contractors handling replacement jobs in moderate climate zones where upfront equipment cost directly impacts job profitability. This system works well for budget-conscious homeowners willing to accept standard efficiency in exchange for reliable performance and lower installation costs.

Consider Alternatives If

Homeowners in cold climates should pursue higher AFUE furnaces, and anyone prioritizing minimum operating costs should compare 16+ SEER units despite the price premium.

2 Ton 14 SEER 80% AFUE 40,000 BTU Goodman Gas Furn
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Installation

This downflow unit requires metal exhaust flue connections and standard 120V, 60Hz single-phase power within 14.3 to 25 amp breaker capacity. Suction and liquid lines measure 3/4-inch and 3/8-inch respectively, with 50 feet of pre-insulated suction line included. Installation height is 34.5 inches with 14-inch width and 28.75-inch depth, making it suitable for compact mechanical rooms. Straightforward two-stage heating integration simplifies controls.

Warranty & Reliability

Online Supply backs this unit with a 10-year warranty activated through online registration. This coverage is standard for mid-tier Goodman equipment and protects against manufacturing defects and component failures. Unlike some premium brands, registration is required to activate coverage, so contractors should confirm homeowner completion. Coverage typically excludes labor and shipping.

Specifications

SKULS38343850
Brand/ManufacturerOnline Supply
Cooling BTU24,000
Heating BTU40,000
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

How does 14 SEER compare to modern air conditioning standards? +
14 SEER is above baseline efficiency but trails current 16-18 SEER equipment. It qualifies as good mid-range performance, reducing utility costs roughly 15-20% versus 10 SEER units. Homeowners should expect 8-10 year payback on efficiency upgrades in moderate climates. Perfect for budget-focused replacements.
Will this system fit my basement mechanical room? +
At 34.5 inches tall, 14 inches wide, and 28.75 inches deep, this downflow unit fits standard basement installations. The A-coil configuration works well with existing basement furnace platforms. Verify 50-foot suction line reach covers your condenser placement distance before ordering.
Does 80% AFUE mean I'm wasting 20% of my heating fuel? +
Yes, approximately 20% of combustion heat exits through the flue rather than warming your home. Modern 95% AFUE systems capture that heat. Over 15-20 heating seasons, higher efficiency equipment typically pays for itself through lower gas bills, especially in northern climates.
Can I upgrade to R410A refrigerant if my condenser uses R22? +
This unit supports both R410A and R22, but mixing refrigerants requires system-wide replacement and flushing. Confirm your existing system refrigerant type during installation. R410A is the modern standard and required for new equipment in most jurisdictions.
What does the 10-year warranty actually cover? +
Standard Goodman coverage protects compressor, blower motor, heat exchanger, and control boards against manufacturing defects. Labor and shipping are excluded. Registration through Online Supply's website must be completed within 90 days of purchase to activate coverage.

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