Independent Review · Updated June 2026

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

Budget-friendly 14 SEER system with solid 92% efficiency and Energy Star certification

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
Goodman 2 Ton 14 SEER 92% 60,000 BTU Furnace & AC System - R410A Downflow
Current Price
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system delivers legitimate value for contractors and homeowners seeking an affordable, efficient heating and cooling combo without premium pricing. Best suited for 2-3 ton applications where budget constraints matter but efficiency standards must still be met.

Review

The Goodman 2 Ton 14 SEER system occupies the practical middle ground of the residential HVAC market. Priced at $643, it delivers respectable efficiency without the complexity or cost of premium brands. ACiQ manufactured this unit with straightforward engineering, targeting contractors and homeowners who prioritize reliability and affordability over cutting-edge features. The downflow configuration suits basement or closet installation common in many homes.

Performance metrics tell a straightforward story. The furnace achieves 92% AFUE efficiency, meaning 92 cents of every heating dollar directly heats your home. Cooling delivers 24,000 BTU at 14 SEER rating with a scroll compressor and single condenser stage. The multi-speed blower reaches 1,200 CFM maximum airflow, adjusting based on demand. At 70 dBA, operation stays reasonably quiet. R454B refrigerant aligns with environmental regulations anticipated through 2030.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency with single-stage burner keeps heating costs down year-round
  • 14 SEER cooling rating and Energy Star certification provide solid air conditioning performance
  • Multi-speed blower motor allows for variable airflow optimization depending on season
  • R454B refrigerant future-proofs against pending phase-outs affecting older systems
  • 70 dBA noise level keeps operation relatively quiet for a budget-tier unit
  • 10-year comprehensive warranty with online registration covers parts and labor concerns

Cons

  • Single-stage compressor and burner lack modulation efficiency of higher-end units
  • 24,000 BTU capacity limits application to smaller homes or zones
  • PVC flue requirement eliminates metal ductwork options in some retrofit scenarios
  • Downflow configuration requires adequate basement or crawlspace clearance

Who Should Buy

Best For

Homeowners in modest-sized homes seeking reliable comfort without enterprise-level pricing, or HVAC contractors stocking inventory for price-conscious clients. This works particularly well for 2-ton replacements where efficiency codes demand SEER 14 minimum but budget limits justify single-stage operation.

Consider Alternatives If

Anyone needing variable-capacity modulation for extreme climate zones, or homes exceeding 2,500 square feet requiring higher BTU output.

Goodman 2 Ton 14 SEER 92% 60,000 BTU Furnace & AC
$643
Buy at HVACDirect →

Installation

Installation requires 208/230V single-phase 60Hz electrical service with 17.1 to 25 amp breaker capacity, standard in most homes. The unit accepts PVC flue piping and measures 30 inches tall by 17.5 inches wide by 21 inches deep, fitting typical furnace closets. Downflow airflow demands proper ductwork configuration below the unit. Contractor installation typically takes 4-6 hours for a standard replacement.

Warranty & Reliability

ACiQ provides 10-year parts coverage with online registration, eliminating the need for warranty card paperwork. This covers compressor, heat exchanger, and electrical components. Labor coverage typically requires contractor enrollment in ACiQ's warranty program. Registration should occur within 30 days of installation to activate full protection.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU24,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)70
Weight (in lbs)120.000000
FeatureSpec
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
Blower MotorMulti Speed
Maximum CFM1200
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Height30"
Width17.5"
Depth21"
ResourcesCAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil 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.
ReplacesGSZ140251
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size17.1 amps
Tonnage3 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Will this 2-ton unit adequately heat and cool a 3,000 square foot home? +
The 24,000 BTU capacity (2 tons) suits homes up to 2,000-2,500 square feet in moderate climates. Larger homes require oversizing to 3 tons or higher. Have a professional load calculation performed to ensure proper sizing for your specific location.
Can I install this in an upflow position if my basement is tight on space? +
This unit supports both upflow and downflow configurations per the spec sheet. Verify your ductwork layout accommodates the chosen orientation before purchase. The 30-inch height works in standard 8-foot basements when properly positioned.
How does 14 SEER compare to newer SEER2 standards? +
SEER2 represents a stricter efficiency test protocol introduced in 2023. A 14 SEER unit typically converts to approximately 10-11 SEER2 equivalent. This remains respectable for budget systems, though premium units now advertise 16-18 SEER2 ratings.
Does this Goodman compete with Lennox or Carrier units at this price point? +
At $643, this undercuts premium brands significantly. Lennox and Carrier equivalents run $900-1,200. Goodman sacrifices some modulation features but maintains reliability. Compare warranty terms and local contractor support when evaluating brands.
What happens if my system fails within the warranty period? +
ACiQ covers parts replacement through the 10-year registration warranty. Labor coverage depends on your contractor's enrollment. Contact ACiQ's warranty department with your registration documentation and serial number within the coverage period.

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