Independent Review · Updated June 2026

2 Ton 14 SEER 92% AFUE 40,000 Goodman Gas Furnace and Air Conditioner System - Downflow

Solid 2-ton gas furnace with 92% efficiency and 14 SEER cooling for tight budgets.

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 14 SEER 92% AFUE 40,000 Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This Goodman system works best for contractors and homeowners replacing older equipment in modest-sized homes where upfront cost matters. The 92% AFUE and 14 SEER rating deliver respectable efficiency without premium pricing, making it ideal for rental properties and cost-conscious replacements.

Review

The 2-ton Goodman gas furnace and air conditioner system represents a pragmatic choice in the mid-market HVAC segment. Offered by Online Supply under SKU LS38343850, this downflow-capable unit combines 40,000 BTU heating capacity with 24,000 BTU cooling in a compact A-coil design. At 92% AFUE and 14 SEER efficiency ratings, it occupies the middle ground between budget equipment and premium variable-capacity systems. Contractors favor Goodman for straightforward reliability and easy parts availability, while homeowners appreciate honest performance without excessive cost.

Performance metrics reveal a competent, no-frills machine. The 40,000 BTU single-stage burner heats homes up to roughly 1,400 square feet in moderate climates. The rotary compressor delivers 24,000 BTU cooling, matching the heating capacity in a balanced system. Multi-speed blower motor adjusts CFM up to 800 for varying load conditions, reducing short cycling. Operating noise registers 71 dB, typical for single-stage equipment but noticeably louder than variable-capacity competitors. Electrical requirements stay standard: 208/230V single-phase 60 Hz with a 14.3 to 25 amp breaker range.

Pros & Cons

Pros

  • 92% AFUE rating exceeds most budget systems and cuts heating costs meaningfully compared to 80% AFUE units
  • 14 SEER cooling efficiency balances performance with affordability, typical for competitive 2-ton units
  • Multi-speed blower motor adjusts airflow in real time, improving comfort and reducing runtime on mild days
  • PVC exhaust flue compatible with modern homes, easier than metal flue retrofits in tight spaces
  • Compact 26x26x27.5 inch footprint fits standard closets and basement installations without major ductwork redesign
  • 10-year warranty with registration covers parts and provides reasonable peace of mind for mid-range equipment

Cons

  • Single-stage burner and compressor mean less modulation, higher operating noise at 71 dB compared to variable-stage units
  • 40,000 BTU heating capacity limits this to roughly 1,200-1,400 square feet in moderate climates, undersized for larger homes
  • Not Energy Star rated, so no rebate eligibility in many utility programs that reward higher efficiency tiers
  • Requires 208/230V single-phase power with 14.3-25 amp breaker, standard but not compatible with older 120V-only panels

Who Should Buy

Best For

Contractors doing volume replacements for 1,200-1,400 square foot homes, and homeowners prioritizing total equipment cost over premium efficiency features. This system suits rental properties, secondary residences, or budget-conscious replacements where 92% AFUE and 14 SEER deliver adequate comfort without overspending.

Consider Alternatives If

Anyone in very cold climates needing 50,000+ BTU heating capacity, homeowners chasing Energy Star rebates, or buyers willing to invest more for two-stage compressors and variable-capacity systems that run quieter and more efficiently.

2 Ton 14 SEER 92% AFUE 40,000 Goodman Gas Furnace
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Installation

Downflow/horizontal configuration suits closet and basement installations where ductwork runs below the unit. Compact dimensions (26x26x27.5 inches) fit tight spaces without major duct redesign. PVC exhaust flue compatibility simplifies modern home retrofits. R410A refrigerant piping uses standard 3/8-inch liquid and 3/4-inch suction lines with 50-foot kit included. Single-stage operation requires straightforward thermostat wiring, making DIY commissioning easier than variable-capacity systems.

Warranty & Reliability

Goodman backs this unit with a 10-year parts warranty contingent on online registration. This covers component failures but typically excludes labor and refrigerant. Registration takes five minutes and substantially improves claim approval odds. Coverage matches industry standard for equipment in this price range. Buyers should keep documentation and registration confirmation for claims.

Specifications

SKULS38343850
Brand/ManufacturerOnline Supply
Cooling BTU24,000
Heating BTU40,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)22.000000
FeatureSpec
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.
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
Blower MotorMulti Speed
Maximum CFM800
ConfigurationUpflow / Downflow
Burner StagesSingle
Fuel TypeGas
Height27.5"
Width26"
Depth26"
ResourcesGoodman Installation Manual Goodman Specifications Goodman Brochure Goodman Warranty Information Goodman Service Instructions Goodman Kit Instructions Goodman Parts Manual You will need Adobe® Acrobat® Reader to view PDF documents.
Liquid Line3/8"
Suction Line3/4"
Tonnage2 Ton
StyleA-Coil
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
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

What size home does the 40,000 BTU furnace heat? +
The 40,000 BTU single-stage burner comfortably heats 1,200 to 1,400 square feet in moderate climates (zones 5-6). Colder regions or poorly insulated homes may need supplemental heat or a larger capacity unit. Check heat loss calculations before purchasing.
Can I install this in an attic or horizontal position? +
Yes, the downflow/horizontal configuration supports both orientations. PVC exhaust flue requirement simplifies attic placement. Ensure adequate ventilation space around the unit and proper condensate drainage. Always follow Goodman's installation manual for your specific configuration.
How does 14 SEER cooling efficiency compare to modern units? +
14 SEER represents solid mid-range cooling efficiency, roughly 20 percent more efficient than 2010-era 11 SEER units. Newer 18-22 SEER systems cost 30 to 50 percent more. This unit suits budget replacements where efficiency improvement matters but premium performance doesn't justify the price.
Is this system quieter or louder than competing brands? +
At 71 dB, this single-stage system runs louder than variable-capacity competitors operating at 60-65 dB. For reference, 71 dB resembles normal conversation. Renters and basement installations may notice the noise, particularly during cold snaps.
What happens if I register the warranty after purchase? +
Goodman allows registration within the purchase period, though documentation helps. Register immediately upon installation to avoid claim disputes. Late registration may delay or deny claims depending on circumstances and proof of purchase date.

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