Independent Review · Updated June 2026

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

Energy Star 92% AFUE furnace paired with efficient 14 SEER cooling in compact upflow design

7.1
IndustrialRank Score
Efficiency
7.8
Reliability
7.0
Value
6.5
Installation
8.2
Warranty
7.5
Goodman 2 Ton 14 SEER 92% 40,000 BTU Furnace & AC System - R410A Upflow
Current Price
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// Bottom Line
This Goodman system works best for budget-conscious homeowners upgrading older equipment in moderate climates where mid-tier efficiency meets affordability. The 92% AFUE heating and Energy Star certification deliver real savings, though the 14 SEER cooling lags behind newer standards.

Review

The Goodman 2 Ton 14 SEER system represents a practical middle ground in the HVAC market. This combined furnace and air conditioner package delivers solid performance without premium pricing. The 92% AFUE furnace is notably efficient for its class, and Energy Star certification signals real-world energy savings. The upflow/horizontal configuration makes it adaptable to most residential installations, from basements to utility closets. Online Supply positions this as an accessible option for contractors and homeowners balancing performance with budget constraints.

Performance specs reveal mixed results. The furnace generates 24,000 BTU heating output with 92% efficiency, meaning less fuel waste compared to 80-85% baseline units. Cooling delivers the same 24,000 BTU capacity at 14 SEER, which provides competent air conditioning but trails newer 16-18 SEER options launched in recent years. The multi-speed blower motor runs at 800 CFM maximum, allowing airflow adjustment for occupant comfort. The R410A refrigerant is standard modern practice. Noise levels reach 75 dB, comparable to older window units.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency exceeds baseline 80-85% models, reducing heating costs measurably
  • Energy Star certified with R410A refrigerant, meeting current environmental standards
  • Compact upflow/horizontal design fits tight basements and closets, 26 inches tall
  • Multi-speed blower motor adjusts airflow for comfort and efficiency across varying loads
  • Single-stage gas burner provides straightforward, proven reliability with minimal moving parts

Cons

  • 14 SEER cooling is dated compared to current 16-18 SEER units available at similar price points
  • Title lists 2 ton capacity but specs show 3 ton tonnage, creating buyer confusion and potential sizing mismatches
  • 75 dB noise level is audible during operation, noticeable in quiet homes or bedrooms nearby
  • Single-stage compressor cycles on and off rather than modulating, less efficient than variable-capacity designs

Who Should Buy

Best For

Homeowners in moderate climates replacing 15+ year old systems who prioritize heating efficiency and upfront cost savings over cutting-edge cooling performance. Contractors installing complete systems in tight mechanical spaces appreciate the compact footprint and straightforward single-stage design.

Consider Alternatives If

Anyone seeking maximum cooling efficiency or living in hot climates should look for 16+ SEER models, as the 14 SEER rating will cost more to operate in AC-heavy regions.

Goodman 2 Ton 14 SEER 92% 40,000 BTU Furnace & AC
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Installation

This system requires standard gas line connections and 208/230V single-phase electrical service at 15-25 amps, fitting most residential panels. The plastic/PVC flue exhaust simplifies venting compared to metal ductwork. Upflow configuration suits typical basement placement. The compact 26-inch height, 17.5-inch width, and 21-inch depth allow installation in constrained mechanical rooms. Technicians appreciate the straightforward single-stage burner and scroll compressor, reducing commissioning time on jobsites.

Warranty & Reliability

Coverage includes a 10-year parts warranty when registered online, protecting against manufacturer defects on the furnace, compressor, and components. This matches industry standard coverage for mid-tier equipment. Registration is essential to activate warranty protection, so homeowners must complete this step at purchase. No labor coverage is included, so installation and service calls require separate contractor agreements.

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
Height26"
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

Why does the product title say 2 ton but specs list 3 ton capacity? +
This is a documentation error from the manufacturer or distributor. The specifications clearly state 3 ton tonnage with 24,000 BTU heating and cooling output. Verify tonnage matches your home's cooling load before purchase. Contact the supplier for clarification on capacity and sizing recommendations.
Can this system handle upflow and downflow installations? +
The configuration field lists upflow/downflow capability, though the title specifies upflow. This unit is primarily designed for upflow placement in basements or lower mechanical spaces. Downflow conversion may require different coil orientation and ductwork. Contact Goodman support or your installer to confirm downflow feasibility for your specific installation.
How does 14 SEER compare to newer air conditioners on the market? +
14 SEER is adequate but aging. Current mid-range units offer 16-18 SEER efficiency, reducing summer cooling costs by 15-30% compared to this model. The 14 SEER will operate reliably but costs more annually to run in hot climates. Factor this into long-term ownership costs when comparing total price.
Is this system suitable for very hot or humid climates? +
Not ideal. The 14 SEER cooling and single-stage compressor make it less efficient in high-load conditions. Homes in Arizona, Florida, or humid regions benefit from 16+ SEER variable-capacity systems. This Goodman performs best in moderate climates where heating needs match cooling demands.
What does the 10-year warranty actually cover? +
The registered warranty covers defects in furnace and air conditioning components for 10 years. Labor, shipping, and refrigerant are typically excluded. Registration is mandatory. Review the full warranty document before purchase to understand exclusions.

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