Independent Review · Updated June 2026

Goodman 2 Ton 14 SEER 92% 40,000 BTU Furnace & AC System - R410A Upflow

Energy Star certified 2-ton system at budget price with solid 92% efficiency

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
Goodman 2 Ton 14 SEER 92% 40,000 BTU Furnace & AC System - R410A Upflow
Current Price
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system is ideal for budget-conscious homeowners or contractors outfitting smaller homes where upflow installation works. At $643 with 92% AFUE and Energy Star certification, it delivers solid heating efficiency without premium pricing. The 10-year warranty and multi-speed blower justify consideration even when better-funded alternatives exist.

Review

The Goodman 2-ton gas furnace and AC system represents a practical entry point into modern HVAC equipment without stretching the budget. This combination unit bundles a 92% AFUE furnace with a 16 SEER refrigerant-based cooler in an upflow configuration suitable for basements and closets. At $643, it undercuts premium brands significantly while maintaining Energy Star certification and reasonable specifications for homes under 2,000 square feet.

Performance metrics are straightforward. The furnace delivers 24,000 BTU heating output at 92% efficiency, meaning minimal wasted gas. Cooling capacity matches at 24,000 BTU with 16 SEER efficiency using R410A refrigerant. The multi-speed blower reaches 800 CFM maximum airflow, allowing contractors to balance noise and comfort. Single-stage heating and cooling simplify operation but sacrifice the efficiency gains of modulating systems. At 75 dB, noise levels run moderate, acceptable for basement placement but noticeable.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency exceeds many competitor systems in this price range
  • Energy Star certified with 16 SEER cooling efficiency for modern refrigerant compliance
  • Multi-speed blower motor allows better temperature control and quieter operation versus single-speed units
  • 10-year warranty with online registration provides genuine long-term protection
  • Compact footprint at 30 inches high fits standard closets and tight equipment spaces

Cons

  • Single-stage burner and condenser lack the efficiency gains of two-stage competitors
  • Title lists 2-ton but specs show 3-ton tonnage, creating specification confusion
  • 75 dB noise level runs louder than high-efficiency competitor models during operation

Who Should Buy

Best For

Budget-conscious homeowners upgrading from older systems or contractors installing in cost-sensitive residential projects where upflow configuration works. This system makes sense for 1,200 to 1,800 square foot homes where premium efficiency gains don't justify doubling the installation cost.

Consider Alternatives If

Homeowners seeking two-stage heating for superior efficiency, those in extremely tight equipment spaces requiring downsizing, or anyone whose utility costs demand maximum SEER/AFUE ratings.

Goodman 2 Ton 14 SEER 92% 40,000 BTU Furnace & AC
$643
Buy at HVACDirect →

Installation

Upflow configuration suits basement and utility closet installations on level floors. Requires plastic PVC exhaust venting to the right side of the unit. Electrical demands are modest at 208/230V single phase 60Hz with 15.1 to 25 amp breaker sizing. The 22-pound weight allows solo handling. Professional installation is strongly recommended for proper refrigerant charging and gas line safety.

Warranty & Reliability

Goodman provides a 10-year parts and compressor warranty when you register the unit online after purchase. This covers manufacturing defects across all components. Coverage is solid for residential use but requires documentation of purchase and timely registration. Terms are standard for this price tier.

Specifications

SKULS38343850
Brand/ManufacturerOnline Supply
Cooling BTU24,000
Heating BTU24,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)75
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.
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)16
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size15.1 amps
Tonnage3 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Does this system really have 2-ton or 3-ton capacity? +
The title states 2-ton but specifications list 3-ton tonnage with 24,000 BTU heating and cooling outputs. This apparent contradiction suggests a 2-ton classification for marketing versus 3-ton actual capacity. Verify with your supplier before purchase to ensure correct sizing for your home.
Can I install this myself or do I need a professional? +
Professional installation is essential. EPA certification requirements mandate licensed technicians handle refrigerant charging. Gas line connections require proper safety protocols and permits. Improper installation voids warranty. Budget $1,500 to $2,500 for installation labor depending on your region.
How does 92% AFUE compare to modern systems? +
92% AFUE is respectable for mid-range equipment, meaning 92 cents of every dollar spent on gas produces useful heat. High-efficiency systems reach 95-98% AFUE but cost significantly more. For most homeowners, 92% provides payback within 5-7 years versus older 80% systems.
Is 16 SEER cooling competitive for the price? +
16 SEER is solid mid-range performance using current R410A refrigerant standards. Variable-speed systems reach 18-22 SEER but cost double. This unit provides Energy Star compliance with reasonable summer cooling for moderate climates without premium pricing.
What does the 10-year warranty actually cover? +
Registration is required within 30 days of purchase. Coverage includes parts and compressor for manufacturing defects. Labor costs are not included. Improper installation or maintenance voids coverage.

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