Independent Review · Updated June 2026

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

Budget-friendly 2-ton system with solid 14 SEER efficiency and Energy Star certification

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% 60,000 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 2-ton system is ideal for homeowners replacing older equipment in modest-sized homes or rental properties where upfront cost matters. At $643, it delivers respectable efficiency with minimal installation complexity, making it a smart choice for budget-conscious buyers who don't need premium features.

Review

The Goodman 2-ton 14 SEER furnace and AC system represents the practical middle ground in residential HVAC. At $643, it's positioned as an affordable replacement for homeowners upgrading from 10-year-old equipment. The unit ships as a compact unit measuring 30 inches tall by 17.5 inches wide, fitting standard closets and utility spaces. Energy Star certification signals that this system meets federal efficiency thresholds, appealing to buyers conscious of operating costs without demanding cutting-edge technology.

Performance specs tell a straightforward story. The furnace delivers 24,000 BTU heating output at 92% AFUE, a meaningful jump from the 80% units still operating in many homes. The AC side matches with 24,000 BTU cooling capacity and 14 SEER1 rating, meeting modern efficiency standards. The scroll compressor and multi-speed blower motor operate on standard 208/230V single-phase power, requiring a 17.1 to 25-amp breaker depending on load. Maximum airflow reaches 1,200 CFM, sufficient for proper air circulation in 1,200 to 1,500 square-foot homes. The 70 dB noise level is acceptable, though not silent.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency reduces heating costs significantly compared to older 80% units
  • 14 SEER rating qualifies for Energy Star, offering measurable cooling efficiency for the price point
  • Single-stage burner and scroll compressor provide reliable, straightforward operation with fewer failure points
  • Multi-speed blower motor allows system to run at different speeds for better comfort and efficiency
  • PVC/plastic flue compatibility eliminates expensive venting upgrades in many homes
  • 10-year warranty with online registration covers parts and manufacturing defects

Cons

  • Single-stage heating and cooling means the system runs at full capacity or not at all, less efficient for mild weather
  • 70 dB noise level is acceptable but not whisper-quiet, noticeable from adjacent rooms
  • R454B refrigerant is newer and may have limited technician familiarity in some rural areas

Who Should Buy

Best For

Homeowners with 2-ton cooling needs in modest homes (roughly 1,200-1,500 sq ft) who want reliable performance without premium pricing. Contractors stocking rental properties or doing budget replacements will appreciate the straightforward single-stage design and quick installation timeline.

Consider Alternatives If

Anyone prioritizing whisper-quiet operation, variable-speed efficiency for mild-weather months, or who lives in an area with limited HVAC technician experience with R454B refrigerant.

Goodman 2 Ton 14 SEER 92% 60,000 BTU Furnace & AC
$643
Buy at HVACDirect →

Installation

Installation is straightforward with upflow/horizontal capability and plastic PVC flue compatibility. The unit weighs 120 pounds and dimensions allow placement in most utility closets without structural modification. Refrigerant lines come with 3/4-inch suction and 3/8-inch liquid sizing, standard for 2-ton equipment. Most experienced HVAC installers complete setup in 4 to 6 hours, though ductwork evaluation may add time if modifications are necessary.

Warranty & Reliability

The 10-year parts and labor warranty activates upon online registration, providing solid coverage against manufacturing defects. This puts it on par with competitors in the budget segment. ACiQ, the manufacturer, maintains reasonable claim processing, though coverage excludes improper installation, lack of maintenance, and refrigerant damage from overcharge or contamination.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU24,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)70
Weight (in lbs)120.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
Blower MotorMulti Speed
Maximum CFM1200
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.
ReplacesGSZ140251
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size17.1 amps
Tonnage3 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is this truly a 2-ton system when the specs say 3-ton tonnage? +
This is a spec discrepancy worth noting. The 24,000 BTU cooling output equals 2 tons of cooling capacity. The 3-ton tonnage listed appears to be a data error. Contact the seller or manufacturer to clarify before purchase. Standard 2-ton systems output 24,000 BTU, which matches this unit's cooling specs.
Can I install this myself or do I need a licensed technician? +
You need a licensed HVAC technician. Furnace installation involves gas connections, electrical work, and refrigerant handling, all regulated in most states. DIY installation voids warranty and creates safety and legal liability. Expect installation costs of $800 to $1,500 depending on your region and existing ductwork.
How does 14 SEER compare to newer systems I see advertised? +
14 SEER is solid mid-tier efficiency. Newer systems reach 16 to 18 SEER, offering 10 to 30 percent better cooling efficiency but costing $400 to $800 more. For moderate climates with 6 to 8 cooling months annually, 14 SEER provides reasonable payback in 5 to 8 years versus higher-SEER alternatives.
Is R454B refrigerant better or worse than R410A? +
R454B is the modern EPA-approved replacement for R410A, with slightly better efficiency and lower environmental impact. However, older technicians may be unfamiliar with it. Verify your local HVAC service base stocks R454B before purchasing. Most reputable shops now carry it as standard.
What does the 10-year warranty actually cover after registration? +
The warranty covers manufacturing defects in compressor, coil, and furnace components. It excludes wear items, improper installation, maintenance neglect, and refrigerant issues from technician error. Read the fine print carefully or ask your installer for a summary before signing.

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