Goodman 2 Ton 14 SEER 92% 60,000 BTU Furnace & AC System - R410A Downflow Review 2026

// Bottom Line

This is a solid mid-range combo system for contractors and homeowners seeking reliable heating and cooling without premium pricing. The 92% AFUE furnace paired with 14 SEER cooling delivers respectable efficiency, making it ideal for moderate climates where balanced performance matters more than peak efficiency.

Review

Goodman's 2-ton combo system represents a practical balance between affordability and performance. This furnace and AC pairing delivers 24,000 BTU heating and 24,000 BTU cooling through a compact downflow design suitable for basement or closet installation. At $643, it positions itself as a smart middle choice for contractors and homeowners tired of premium pricing but unwilling to sacrifice efficiency standards.

The 92% AFUE furnace significantly outperforms minimum efficiency standards, translating to measurable gas savings on heating bills. Cooling performance reaches 14 SEER using R410A refrigerant with a scroll compressor, delivering Energy Star certification. The multi-speed blower motor rated at 1200 CFM maximum provides adaptive airflow, while 208/230V single-phase electrical compatibility covers most residential installations without special wiring.

Pros & Cons

Pros

92% AFUE furnace efficiency exceeds federal minimum of 80%, reducing gas consumption meaningfully
14 SEER cooling with R410A refrigerant qualifies as Energy Star, lowering summer cooling costs
Multi-speed blower motor provides flexibility for varying load conditions and improves comfort
Compact downflow/horizontal configuration fits tight spaces like basements and closets
$643 price point is competitive for a matched 2-ton system with this efficiency tier
10-year parts warranty with online registration provides solid protection against premature failure

Cons

Single-stage burner and condenser limit part-load efficiency during mild weather operation
75 dBA sound level is moderately loud, noticeable in quiet neighborhoods during cooling cycles
Scroll compressor more expensive to replace than rotary alternatives if failure occurs after warranty

Who Should Buy

Best For

Contractors building budget-conscious residential systems and homeowners in mixed climates seeking reliable mid-range efficiency. This unit works particularly well for 1500-2000 square foot homes where balanced heating and cooling demand exists.

Consider Alternatives If

Anyone in extremely cold climates should seek higher AFUE models, and homeowners prioritizing whisper-quiet operation should look at variable-capacity systems.

Goodman 2 Ton 14 SEER 92% 60,000 BTU Furnace & AC

$643

Buy at HVACDirect →

Installation

Downflow/horizontal orientation requires plastic or PVC exhaust flue, commonly available and cost-effective. The unit's 30-inch height, 17.5-inch width, and 21-inch depth fit standard utility closets. Electrically straightforward at 15.1 to 25-amp requirements, this system needs standard residential service without upgrades in most homes. Refrigerant lines up to 50 feet are included with proper 3/4-inch suction line insulation.

Warranty & Reliability

Ten-year parts warranty requires online registration but covers major component failure during this period. This protection is competitive for equipment at this price point, though does not extend to labor or refrigerant charges. Registration is straightforward through Goodman's website after installation.

Specifications

SKU	LS38343850
Brand/Manufacturer	Online Supply
Cooling BTU	24,000
Heating BTU	24,000
Refrigerant	R410A
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	75
Weight (in lbs)	22.000000
Feature	Spec
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	92%
Blower Motor	Multi Speed
Maximum CFM	1200
Configuration	Upflow / Downflow
Flue Location	Right
Burner Stages	Single
Fuel Type	Gas
Height	30"
Width	17.5"
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.
Product Features	Rebate Available
Energy Star	Yes
SEER1 (Efficiency)	16
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	25 amps
Min. Breaker Size	15.1 amps
Tonnage	3 Ton
Valve Type	Sweat
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 this 14 SEER unit and higher-efficiency options? +

This 14 SEER system uses single-stage cooling, meaning the compressor runs at full capacity even during mild days. Variable-capacity systems step down output in partial-load conditions, reducing energy waste. You'll pay 15-25% more for that efficiency gain, making this unit better if you prioritize budget over cutting-edge performance.

Will this fit in a standard utility closet installation? +

Yes, the 30-inch height and 17.5-inch width fit most closets, though you need 21 inches of depth plus clearance for service access. Plastic exhaust venting simplifies installation compared to metal alternatives. Always verify your space dimensions and ensure adequate return air access before ordering.

How much heating can I expect from the 24,000 BTU furnace? +

At 92% AFUE, roughly 22,080 BTU reaches your home as usable heat. This covers approximately 1000-1200 square feet in moderate climates (Zone 4-5). In colder regions, you may need supplemental heating on extreme days, so verify load calculations with your installer.

Is this system comparable to Carrier or Lennox at similar prices? +

Goodman competes directly on efficiency and warranty with entry-tier Carrier models. Lennox generally commands premium pricing at this SEER level. You're trading some brand prestige for genuine savings while maintaining respectable reliability and performance standards.

What happens after the 10-year warranty expires? +

Parts become your responsibility at full replacement cost. Service and labor charges also apply. Most contractors recommend extended warranties at purchase if long-term coverage matters to you.

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