Independent Review · Updated June 2026

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

Budget-friendly 2-ton system with solid 92% AFUE efficiency and 10-year warranty

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 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system is built for budget-conscious homeowners and contractors seeking reliable heating and cooling without premium pricing. At $643, it delivers competitive efficiency ratings (92% AFUE, 14 SEER) and straightforward installation for upflow configurations in modest-sized homes.

Review

The Goodman 2-ton gas furnace and air conditioning system sits squarely in the accessible tier of residential HVAC equipment. Priced at $643, this upflow-configured unit targets homeowners seeking functional climate control without premium costs. Goodman's reputation for straightforward reliability makes this SKU LS38343850 a practical choice for property owners tired of repair-prone older equipment or renters upgrading aging systems. The combination of heating and cooling capacity in one package simplifies logistics for both DIY installers and professional contractors.

Performance specs tell a practical story here. The furnace delivers 40,000 BTU heating capacity with 92% AFUE efficiency, meaning 92 cents of every heating dollar converts to usable warmth. The air conditioning side produces 24,000 BTU cooling capacity at 14 SEER, competitive for 2-ton applications. The multi-speed blower motor maxes out at 800 CFM, providing adequate airflow for homes under 2,000 square feet. Operating on 208/230V single-phase 60 Hz power with a 25-amp maximum breaker, this unit fits standard residential electrical infrastructure without upgrades.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency meets modern heating standards and reduces gas bills compared to older equipment
  • 14 SEER cooling efficiency provides solid air conditioning performance for a 2-ton system
  • Multi-speed blower motor allows flexible airflow control, delivering 800 CFM maximum output
  • PVC flue compatibility simplifies venting installation in most residential applications
  • 10-year warranty with online registration provides meaningful long-term protection at this price point
  • Lightweight at 22 lbs with compact dimensions (30 x 17.5 x 21 inches) fits tight spaces

Cons

  • Single-stage burner and compressor mean less modulation than higher-end systems, potentially higher operating costs in mild weather
  • Not Energy Star certified, indicating it meets minimum efficiency standards but not exceptional benchmarks
  • 71 dB noise level is moderately loud and may be noticeable in quiet residential areas
  • Single-stage condenser design limits part-load efficiency during spring and fall shoulder seasons

Who Should Buy

Best For

Homeowners with 2-ton cooling needs in climates with moderate heating and cooling demands will appreciate this system's balanced efficiency and affordability. Contractors installing budget systems for rental properties or cost-conscious clients gain a reliable workhorse with straightforward installation requirements.

Consider Alternatives If

Anyone prioritizing whisper-quiet operation or maximum energy savings should explore higher-SEER or variable-capacity systems instead.

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

Installation

Installation is straightforward for upflow applications with right-side flue placement. The PVC flue requirement means you're not dealing with metal ductwork complexity, simplifying venting to roofline or sidewall. At 30 inches tall, 17.5 inches wide, and 21 inches deep, it squeezes into utility closets or basement corners effectively. Standard refrigerant lines use 3/8 inch liquid and 3/4 inch suction sizing, following typical residential conventions. Most licensed HVAC technicians complete installation within one workday.

Warranty & Reliability

Goodman provides a 10-year parts and labor warranty when you register online after purchase. This coverage is standard for mid-tier residential equipment and protects against compressor failure, heat exchanger cracks, and component defects. Registration typically takes five minutes and requires proof of purchase. This warranty demonstrates manufacturer confidence in the system's durability, though it's not the lifetime coverage some premium brands offer.

Specifications

SKULS38343850
Brand/ManufacturerOnline Supply
Cooling BTU24,000
Heating BTU40,000
RefrigerantR410A or R22
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)22.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
Blower MotorMulti Speed
Maximum CFM800
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Height30"
Width17.5"
Depth21"
ResourcesCAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
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.
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
Tonnage3 Ton
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

What's the actual heating output difference between 92% AFUE and older 80% systems? +
A 12-point AFUE gain means roughly 120 dollars annual savings on heating bills for typical homeowners, assuming $1000 yearly gas costs. Over ten years, that's substantial. The 40,000 BTU output remains constant, but more energy reaches your home instead of escaping through the flue.
Does this unit work with my existing ductwork and thermostat? +
Almost certainly yes. The 800 CFM multi-speed blower integrates with standard residential duct systems. It requires 208/230V power and compatible thermostat wiring, both standard in homes built after 1990. Have your HVAC contractor verify flue location and electrical capacity during a site inspection.
How does 14 SEER compare to newer air conditioners? +
14 SEER is solid mid-range efficiency. New systems reach 16-18 SEER with variable-capacity compressors. However, this single-stage design runs reliably and costs significantly less upfront, making it sensible for cost-conscious buyers prioritizing reliability over maximum efficiency.
Should I choose this Goodman or invest more in a higher-SEER system? +
If your budget allows $1200-1600, consider upgrading to 16-18 SEER systems for better cooling efficiency and lower summer electricity costs. This Goodman excels when budget constraints exist or replacement timelines are urgent. Calculate payback based on local electricity rates.
What does the 10-year warranty actually cover? +
It covers parts failures like compressor, heat exchanger, and indoor coil defects when registered. Labor coverage depends on installer terms. Read the warranty documentation carefully for exclusions related to improper installation or refrigerant issues.

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