Goodman 2 Ton 14 SEER 92% 60,000 BTU Furnace & AC System - R410A Horizontal Review 2026

// Bottom Line

Best suited for homeowners replacing older GSZ140251 units or contractors seeking a straightforward 2-ton cooling, 60,000 BTU heating combo with Energy Star certification. The 92% AFUE furnace and 14 SEER air conditioning deliver solid efficiency without premium pricing.

Review

The ACiQ-24-EHPD-UPG represents a practical middle-ground solution for homeowners seeking a matched furnace and air conditioning system. This unit combines a 60,000 BTU gas furnace with 92% AFUE efficiency and a 24,000 BTU cooling capacity rated at 14 SEER. Built as an upgrade replacement for the older GSZ140251, it ships with Energy Star certification and carries a 10-year warranty when registered online. The system targets contractors and homeowners who need solid performance without premium pricing.

Performance-wise, the 92% AFUE rating means this furnace converts nearly all fuel to usable heat, a meaningful jump from legacy 80% units. The 14 SEER air conditioning handles moderate cooling loads effectively, producing 24,000 BTU of cooling paired with the 60,000 BTU heating output. The scroll compressor operates as single-stage, meaning it runs at full capacity or off, without modulating. Multi-speed blower motor allows contractors to tune airflow, with maximum CFM reaching 1200. Operating voltage is 115V single phase at 60 Hz with breaker requirements between 17.1 to 25 amps.

Pros & Cons

Pros

92% AFUE furnace efficiency reduces heating costs significantly compared to 80% baseline units
Energy Star certified with R454B refrigerant, lower environmental impact than older R22 systems
14 SEER cooling efficiency meets modern efficiency standards for moderate climates
Multi-speed blower motor allows better temperature control and humidity management
Compact A-coil design fits tight installation spaces, horizontal/downflow configuration flexible
10-year warranty with online registration provides solid long-term protection

Cons

Single-stage compressor and burner limit modulation, less efficient during partial load operation
70 dB noise level runs louder than variable-capacity competitors during peak cooling
R454B refrigerant still relatively new in field, fewer technicians experienced with service

Who Should Buy

Best For

Homeowners with modest cooling needs in moderate climates who want to upgrade aging furnace and AC units without budget strain. Contractors replacing failed GSZ140251 systems will appreciate the direct compatibility and straightforward single-stage design.

Consider Alternatives If

Anyone in hot climates needing robust cooling capacity should consider 16+ SEER units, and buyers prioritizing whisper-quiet operation should evaluate variable-speed models.

Goodman 2 Ton 14 SEER 92% 60,000 BTU Furnace & AC

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Installation

Installation requires standard gas line, electrical hookup, and HVAC ductwork connections. The unit features sweat-type valve connections with 3/8 inch liquid line and 3/4 inch suction line, both pre-insulated at 3/4 inch thickness. Dimensions of 34.5 inches tall, 17.5 inches wide, and 28.75 inches deep make it suitable for basements, attics, and closets. Plastic or PVC exhaust flue required. Most experienced HVAC contractors complete installation in 4 to 6 hours.

Warranty & Reliability

ACiQ provides 10 years of parts and labor protection when you register online within 30 days of purchase. This covers manufacturing defects in the compressor, heat exchanger, and electrical components. Warranty does not cover damage from improper installation, refrigerant contamination, or lack of maintenance. Registration is straightforward through ACiQ's website and extends protection significantly beyond industry standard 5-year baseline.

Specifications

SKU	ACIQ-24-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	24,000
Heating BTU	60,000
Refrigerant	R454B
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	70
Weight (in lbs)	120.000000
Feature	Spec
Replaces	GSZ140251
Product Features	Rebate Available
Energy Star	Yes
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	25 amps
Min. Breaker Size	17.1 amps
Tonnage	3 Ton
Valve Type	Sweat
Height	34.5"
Width	17.5"
Depth	28.75"
Resources	Goodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman Warranty You will need AdobeÂ® AcrobatÂ® Reader to view PDF documents.
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.
Configuration	Downflow/Horizontal
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	92%
Blower Motor	Multi Speed
Maximum CFM	1200
Flue Location	Right
Burner Stages	Single
Fuel Type	Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

What's the actual cooling capacity, and is it enough for a 2000 square foot home? +

This unit delivers 24,000 BTU of cooling capacity, rated at 14 SEER efficiency. A 2000 square foot home typically requires 40,000 to 60,000 BTU depending on insulation and climate. This 2-ton unit works best for smaller homes, well-insulated spaces, or moderate climates. Hot climates need larger capacity.

Will this directly replace my old Goodman GSZ140251? +

Yes, the ACiQ-24-EHPD-UPG is engineered as a direct replacement for GSZ140251 units. Mounting, refrigerant lines, and electrical connections align with the previous model. However, have a licensed technician verify refrigerant lines and evacuation before charging with R454B, as some older systems may need flushing.

How much will the 92% AFUE furnace save on heating costs? +

A 92% AFUE furnace wastes only 8% of fuel compared to 20% waste in 80% AFUE units. Heating cost savings depend on local gas rates and climate severity. In cold climates, expect 15 to 20% reduction in annual heating expenses compared to older units. Mild climates see smaller savings.

How does 14 SEER compare to newer air conditioners? +

14 SEER meets 2023 minimum efficiency standards and is solid but not premium tier. Current high-efficiency units reach 16 to 21 SEER with variable-capacity compressors. The single-stage design here means higher energy use during partial-load operation. 14 SEER suits moderate climates but hot regions benefit from higher ratings.

Is the 10-year warranty really worth registering online? +

Yes. Registration extends coverage significantly. Without registration, you may only get 5 years. Ten years provides substantial protection on a capital equipment purchase. Registration takes 5 minutes online and requires proof of purchase. Highly recommended.

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