Independent Review · Updated June 2026

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

Budget-friendly 2-ton combo delivering solid 14 SEER cooling and 92% AFUE heating

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
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system is an excellent fit for budget-conscious homeowners and contractors looking for reliable year-round comfort in smaller spaces without premium pricing. At $643, you're getting proven Goodman engineering with respectable efficiency ratings that will handle a modest home or light commercial application without breaking the bank.

Review

The Goodman 2-ton downflow combo system occupies a practical sweet spot in the mid-market HVAC space. At $643, this is an accessible entry point for homeowners tired of old, inefficient equipment and contractors managing service calls with tight budgets. Goodman's reputation for straightforward, durable equipment makes this a legitimate choice against premium brands that cost two or three times as much for marginal real-world gains.

Performance numbers tell the real story here. The 92% AFUE rating on the furnace side delivers solid winter efficiency, burning less gas than 80-85% AFUE units common in older homes. On cooling, the 14 SEER rating produces 24,000 BTU capacity and achieves reasonable summer efficiency without two-stage operation. The multi-speed blower motor lets you balance noise and comfort, while the 40,000 BTU heating output and 800 CFM maximum airflow are appropriately matched to this tonnage class.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency meets modern standards and reduces heating costs by roughly 8% versus 80% AFUE units
  • 14 SEER cooling rating is above minimum federal standards, delivering measurable savings on air conditioning
  • Multi-speed blower motor allows customized airflow for comfort and efficiency in different seasons
  • 40,000 BTU heating and 24,000 BTU cooling capacity properly sized for 2-ton applications
  • 10-year warranty with online registration provides solid protection and peace of mind
  • Downflow/horizontal configuration works in basements and crawlspaces, increasing installation flexibility
  • Plastic PVC exhaust compatibility reduces venting costs compared to metal flue requirements

Cons

  • Single-stage burner and condenser means no modulation, so efficiency gains top out at part-load operation
  • 71 dB noise level is audible during operation, particularly during heating cycles
  • No Energy Star certification indicates it misses higher-tier efficiency thresholds that qualify for utility rebates
  • 208/230V single-phase electrical requirement may need circuit upgrades in older homes
  • R410A refrigerant availability and costs vary by region, potentially affecting service expenses

Who Should Buy

Best For

Homeowners and contractors installing systems in 1,200-1,500 square foot homes or small commercial spaces where cost control matters and efficiency is secondary to budget. This unit excels when replacing older 80% AFUE furnaces or 10 SEER air conditioners where the performance jump will be immediately noticeable.

Consider Alternatives If

Anyone seeking variable-capacity or modulating systems, homes requiring Energy Star rebates, or buildings expecting quiet operation in open-concept layouts should explore higher-tier models.

2 Ton 14 SEER 92% AFUE 40,000 Goodman Gas Furnace
$643
Buy at HVACDirect →

Installation

The downflow A-coil configuration requires vertical ductwork below the unit, making it ideal for basement or crawlspace installations. Standard connections include 3/8 inch liquid line and 3/4 inch suction line refrigerant ports. PVC exhaust flue compatibility simplifies venting compared to rigid metal requirements. Electrical needs 14.3 to 25 amps at 208/230V single-phase, which most homes support without panel upgrades.

Warranty & Reliability

Goodman provides a 10-year parts warranty when you register the unit online, a simple process protecting against manufacturing defects. This is standard for the brand and class, covering compressor, heat exchanger, and electronics. Labor and refrigerant are typically not included, so confirm coverage details with your installer before purchase.

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

Is 14 SEER actually good in 2024? +
Yes, but just barely. Federal minimum is now 14 SEER2 (roughly equivalent to 17 SEER1), so this unit meets baseline standards. Compared to 10-12 SEER equipment from ten years ago, cooling bills drop noticeably, perhaps 15-20% annually depending on climate and usage patterns.
Can I install this myself if I'm handy? +
Not recommended. Refrigerant handling requires EPA certification, and improper charging ruins efficiency and voids warranty. Professional installation is essential. Plan for 4-6 hours labor and expect $500-1,200 in installation costs beyond the unit price.
Will this qualify for utility rebates? +
Unlikely. Energy Star certification opens most significant rebates, and this unit lacks it. Check your local utility's efficiency programs, as some offer modest incentives for replacing very old equipment regardless of star ratings, but expect nothing substantial.
How does this compare to Carrier or Lennox at the same price point? +
Goodman competes directly with entry-level Carrier and Lennox models at similar pricing. Goodman typically emphasizes durability and simplicity, while competitors may offer slightly better warranties or quieter operation, but efficiency ratings are comparable across brands at this tier.
What if the unit fails after the 10-year warranty expires? +
Compressor and heat exchanger typically last 15-20 years with proper maintenance. After warranty ends, repair costs average $300-800 depending on the failed part. Extended warranties are sometimes available at purchase but rarely justify their cost.

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