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 and contractors looking for an affordable, straightforward replacement for small to medium homes in moderate climates. At $643, it delivers respectable efficiency ratings without premium pricing, making it practical for budget-conscious upgrades.

Review

The Goodman 2-ton system lands squarely in the mainstream HVAC market where price and practicality trump cutting-edge features. Priced at $643, this downflow configuration bundles 60,000 BTU gas heating with 24,000 BTU cooling capacity, targeting contractors and homeowners who need functional climate control without premium costs. Goodman's reputation for straightforward, serviceable equipment supports this unit's positioning as a workhorse replacement system rather than a luxury installation.

Performance numbers tell a familiar story for this segment. The 92% AFUE furnace rating sits above baseline federal requirements, while the 14 SEER cooling efficiency provides reliable air conditioning without variable-speed technology. A single-stage rotary compressor and single burner mean operation stays simple but less responsive to partial-load conditions. The multi-speed blower motor at 1200 CFM maximum airflow gives installers flexibility in ductwork balancing. Refrigerant R410A and standard line sizes ensure compatibility with most existing installations.

Pros & Cons

Pros

92% AFUE furnace efficiency exceeds federal minimums and reduces heating costs year-round
14 SEER cooling rating delivers solid air conditioning performance for 2-ton capacity
Multi-speed blower motor allows flexible airflow management and temperature control
Compact 26x26x27.5 inch footprint fits tight closets and utility spaces easily
PVC/plastic exhaust flue compatibility simplifies venting in many residential setups

Cons

Single-stage burner and condenser lack modulation, reducing efficiency at partial loads
71 dBA noise level runs louder than premium units with variable-speed compressors
Not Energy Star certified, missing potential utility rebates in some regions

Who Should Buy

Best For

Homeowners replacing aging furnace-AC combos in 800 to 1200 square foot homes, and contractors managing multiple residential service calls where budget constraints matter. This system works well in moderate climates where single-stage heating and cooling won't be overtaxed.

Consider Alternatives If

Anyone in extremely cold climates seeking maximum heating efficiency, or homeowners prioritizing whisper-quiet operation and premium rebate eligibility should look at higher-tier units.

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

$643

Buy at HVACDirect →

Installation

Installation requires standard electrical service: 208/230V single-phase 60 Hz with breaker sizing between 14.3 and 25 amps. The downflow A-coil configuration with right-side flue location suits basements and utility closets. PVC exhaust venting reduces installation cost compared to metal flue systems. Suction and liquid lines use common 3/4 inch and 3/8 inch sizes respectively, with 50 feet of pre-insulated suction line included. This straightforward setup appeals to experienced installers handling quick turnarounds.

Warranty & Reliability

Goodman backs the unit with a 10-year parts warranty upon online registration, a solid commitment at this price point. Registration typically takes minutes and protects against compressor and heat exchanger failures. Unlike extended warranties from some competitors, this coverage focuses on core component reliability. Homeowners should register promptly after installation to activate full protection.

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

Does this 2-ton system cool homes larger than 1200 square feet effectively? +

24,000 BTU cooling capacity suits homes up to roughly 1200 square feet in moderate climates. Larger spaces may see slower cooling or inadequate temperature control, especially during peak summer heat. Regional humidity and insulation quality significantly impact actual performance boundaries.

Can I install this downflow unit in an upflow position? +

Yes, the specs list configuration as upflow/downflow capable. However, flue location becomes critical when changing orientation. The right-side flue placement may conflict with horizontal ductwork in some homes. Consult Goodman's installation manual for your specific layout before proceeding with non-standard mounting.

How does 14 SEER compare to modern high-efficiency units? +

14 SEER is solid mid-range performance, roughly 30-40% above federal minimum standards. Premium units reach 16-20 SEER, costing significantly more but delivering better cooling efficiency in hot climates. For moderate regions, 14 SEER strikes a practical balance between comfort and operating costs.

Is Goodman's single-stage compressor a drawback against variable-speed competitors? +

Single-stage operation runs at full capacity whenever cooling demand exists, increasing noise (71 dBA) and electricity use at part load. Variable-speed units modulate smoothly, operating quieter and more efficiently overall. The trade-off here is simplicity and lower upfront cost versus premium comfort and long-term savings.

What does the 10-year warranty actually cover if something breaks? +

The registered warranty covers defects in compressor, heat exchanger, and other major components for 10 years. Labor costs and non-covered items like blower motors may require separate payment. Review Goodman's warranty document carefully to understand specific exclusions and claim procedures.

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