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

// Bottom Line

This Goodman 2-ton system is ideal for contractors and homeowners seeking a mid-range efficiency upgrade without premium pricing. At $643, you get solid Energy Star certification, 92% AFUE heating, and 14 SEER cooling in a compact upflow configuration that fits most standard installations.

Review

The Goodman 2-ton furnace and AC system represents solid mid-market positioning in the HVAC replacement segment. Priced at $643, it delivers certified Energy Star efficiency without the premium costs of variable-capacity equipment. This unit addresses the core needs of contractors managing multiple residential projects and homeowners replacing 10 to 15-year-old systems. The combination of 92% AFUE heating and 14 SEER cooling puts it comfortably above minimum code requirements while remaining accessible to cost-conscious buyers.

Performance specs confirm this system's straightforward capability. The furnace produces 24,000 BTU heating output with 92% efficiency, meaning minimal energy waste through the flue. Cooling delivers matching 24,000 BTU capacity at 14 SEER using R410A refrigerant and a scroll compressor. The multi-speed blower handles up to 1200 CFM airflow, adapting to system demands. Electrical requirements are modest, needing only 15.1 to 25 amps at 208/230V single-phase, making it compatible with standard residential panels without upgrades.

Pros & Cons

Pros

92% AFUE furnace efficiency exceeds minimum standards and qualifies for Energy Star, reducing heating costs significantly
14 SEER cooling rating with R410A refrigerant meets modern environmental standards and delivers measurable efficiency
Multi-speed blower motor optimizes comfort by adjusting airflow from 0 to 1200 CFM based on demand
Compact dimensions (30 inches tall, 17.5 inches wide, 21 inches deep) fit standard utility closets and basement installations
10-year warranty with online registration provides solid coverage for both furnace and evaporator coil

Cons

Single-stage burner and compressor limit efficiency optimization compared to two-stage alternatives in mild weather
75 dBA noise level is above whisper-quiet benchmarks, noticeable in quieter homes during operation
Specs list conflicting tonnage (title says 2 ton but specs show 3 ton cooling/heating BTU), creating confusion about actual capacity

Who Should Buy

Best For

Budget-conscious contractors and homeowners replacing aging systems who prioritize upfront savings without sacrificing efficiency ratings. This system works well for moderate climates where single-stage operation suffices and space constraints require a compact footprint.

Consider Alternatives If

Buyers seeking premium two-stage efficiency, near-silent operation, or those in extreme climates where variable staging delivers meaningful savings should explore higher-tier Goodman models.

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

$643

Buy at HVACDirect →

Installation

Installation is straightforward for qualified technicians. The upflow configuration and plastic PVC exhaust flue design suit most basement and utility closet placements. Compact dimensions, 22-pound weight, and standard refrigerant connections reduce handling complexity. Right-side flue location requires proper venting clearance verification. Included installation manual covers setup steps, though the conflicting tonnage specs in documentation may cause initial confusion.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty upon online registration. Coverage includes both furnace and evaporator coil components, protecting against manufacturing defects through the critical first decade. Registration is straightforward and extends protection at no additional cost. Labor warranty typically requires separate home service plan coverage.

Specifications

SKU	LS38343850
Brand/Manufacturer	Online Supply
Cooling BTU	24,000
Heating BTU	24,000
Refrigerant	R410A
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	75
Weight (in lbs)	22.000000
Feature	Spec
Airflow Direction	Upflow/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	30"
Width	17.5"
Depth	21"
Resources	CAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® 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.
Product Features	Rebate Available
Energy Star	Yes
SEER1 (Efficiency)	16
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	15.1 amps
Tonnage	3 Ton
Valve Type	Sweat
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

Does this unit qualify for tax credits or rebates? +

Yes, the Energy Star certification opens eligibility for many utility rebates and some federal tax incentives depending on your location. The specs confirm Energy Star compliance. Check your local utility provider and IRS guidelines for current incentive amounts, as these vary by region and change annually.

Can this system be installed horizontally instead of upflow? +

Yes, the specs indicate this unit supports both upflow and horizontal configuration. However, horizontal installation requires a different coil orientation and ductwork layout. Verify your evaporator coil matches the chosen orientation before purchasing, as mixing configurations reduces efficiency and may void warranty.

How does 14 SEER compare to modern standards? +

14 SEER exceeds the current federal minimum of 13 SEER for most regions and matches mid-range residential systems. While newer variable-capacity units reach 16-18 SEER, this rating delivers measurable energy savings. The difference becomes marginal in mild climates but grows significant in extreme heat or cold regions.

Is this better than budget brands like Ameristar or Comfortmaker? +

Goodman offers superior reliability history and wider contractor availability compared to pure budget brands. This unit costs more upfront but delivers better long-term value through proven durability. Comfortmaker and Ameristar serve budget markets where initial price matters most.

What's the actual tonnage, 2 ton or 3 ton? +

The product title claims 2 ton, but the specifications list 24,000 BTU cooling and heating, which equals exactly 2 tons (12,000 BTU per ton). The spec sheet's 3-ton tonnage entry appears to be a data error. Confirm with your supplier before purchase.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.