2 Ton 14 SEER 92% AFUE 60,000 Goodman Gas Furnace and Air Conditioner System - Downflow Review 2026

// Bottom Line

This Goodman system is ideal for homeowners in moderate climates needing reliable heating and cooling without premium pricing. The 92% AFUE furnace and 14 SEER air conditioning deliver solid efficiency gains over older equipment, making it a smart retrofit choice for contractors serving residential markets.

Review

The Goodman 2-ton gas furnace and air conditioner system represents a practical mid-market choice for residential HVAC replacement. Combining a 92% AFUE gas furnace with 14 SEER cooling, this unit bridges the gap between builder-grade equipment and premium high-efficiency systems. Online Supply positions this as a value-oriented option for contractors and homeowners seeking reliable performance without cutting corners on efficiency ratings or warranty coverage.

Performance specifications tell a straightforward story. The furnace delivers 60,000 BTU of heating output with single-stage combustion, while the 2-ton air conditioner produces 24,000 BTU cooling capacity at 14 SEER. The multi-speed blower motor adapts to loading conditions, running between 0-1200 CFM depending on demand. At 71 dB, noise output runs slightly elevated compared to variable-speed models. Electrical requirements stay modest at 208/230V single-phase with 14.3-25 amp breaker sizing.

Pros & Cons

Pros

92% AFUE furnace efficiency reduces heating costs compared to 80% baseline units
14 SEER cooling rating matches mid-tier residential standards without premium tier pricing
60,000 BTU heating output handles most 2-ton system applications effectively
Multi-speed blower motor enables better temperature control and quieter operation at lower speeds
Downflow/horizontal configuration fits compact spaces where upflow units won't fit
10-year warranty with online registration provides solid coverage and manufacturer confidence

Cons

Single-stage burner and single-stage compressor cannot modulate for part-load efficiency gains
71 dB noise level is louder than two-stage or variable-speed alternatives, audible from adjacent rooms
Not Energy Star certified, missing the highest efficiency tier available in this capacity class
R410A refrigerant is being phased out, potentially complicating future service availability

Who Should Buy

Best For

Contractors outfitting rental properties or budget-conscious homeowners upgrading 10-15 year old systems will appreciate the efficiency bump without overpaying for modulating features. This unit works well in mild-to-moderate climate zones where single-stage heating and cooling meet annual demand patterns.

Consider Alternatives If

Buyers in extreme climates, owners prioritizing whisper-quiet operation, or homeowners wanting maximum efficiency should explore 16+ SEER two-stage units or variable-speed equipment instead.

2 Ton 14 SEER 92% AFUE 60,000 Goodman Gas Furnace

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Installation

Downflow/horizontal configuration requires proper ductwork design and adequate return air paths. The unit accepts PVC exhaust flue, simplifying venting compared to rigid metal requirements. Refrigerant line sizing uses standard 3/8 inch liquid and 3/4 inch suction connections with 3/4 inch insulation. Most HVAC contractors will complete installation within standard timeframes. Right-side flue location limits placement options, so verify clearances before ordering.

Warranty & Reliability

Online Supply includes a 10-year parts warranty when you complete online registration after purchase. This coverage protects against compressor failure, heat exchanger defects, and component malfunctions during the critical ownership period. Registration is straightforward and essential, as some manufacturers deny claims to unregistered units. Labor coverage details should be confirmed with your local Goodman dealer.

Specifications

SKU	LS38343850
Brand/Manufacturer	Online Supply
Cooling BTU	24,000
Heating BTU	60,000
Refrigerant	R410A
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	71
Weight (in lbs)	22.000000
Feature	Spec
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	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	27.5"
Width	26"
Depth	26"
Resources	Goodman Installation Manual Goodman Specifications Goodman Brochure Goodman Warranty Information Goodman Service Instructions Goodman Kit Instructions Goodman Parts Manual You will need AdobeÂ® AcrobatÂ® Reader to view PDF documents.
Liquid Line	3/8"
Suction Line	3/4"
Tonnage	2 Ton
Style	A-Coil
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
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

How does 92% AFUE compare to my older furnace? +

Most furnaces installed before 2010 operate at 78-82% AFUE. This 92% unit converts more gas into usable heat, cutting fuel consumption by 10-15% annually depending on climate and usage patterns. On a 60,000 BTU system, that translates to meaningful savings on heating bills over the 15-20 year lifespan.

Can this furnace work with my existing ductwork? +

Likely yes, if your current system is 2 tons and uses similar duct sizing. The downflow configuration requires careful plenum design. Have an HVAC contractor evaluate your ductwork static pressure and CFM capacity. The 1200 CFM maximum assumes properly designed ducts, so undersized systems will underperform.

Is 14 SEER cooling efficient enough? +

Yes for moderate climates and budget applications. Federal minimums are 14 SEER, so this meets current standards. However, 16-18 SEER units now dominate mid-tier markets. If you're in a hot climate or want lower cooling costs, consider stepping up to a two-stage condenser for better part-load efficiency.

Why is this cheaper than two-stage Goodman systems? +

Single-stage compressors and burners are simpler, lower-cost components that run full-power or off. Two-stage systems modulate output, reducing wear and improving efficiency but adding manufacturing cost. You're trading flexibility and longevity for lower upfront price with this model.

What does the 10-year warranty actually cover? +

Parts coverage for refrigerant circuit components, heat exchanger, compressor, and motors. Labor is typically excluded unless you purchase an extended plan. Registration is required. Check with Online Supply or your Goodman dealer on whether online purchases qualify for full factory coverage.

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