2 Ton 14 SEER 92% AFUE 100,000 Goodman Gas Furnace and Air Conditioner System - Upflow Review 2026

// Bottom Line

This Goodman system works best for homeowners with smaller living spaces (around 1,000-1,500 sq ft) seeking reliable heating and cooling without premium pricing. The 92% AFUE furnace and 14 SEER air conditioner deliver respectable efficiency gains over older equipment, making it a practical upgrade for budget-conscious buyers.

Review

Goodman's 2-ton gas furnace and air conditioner system occupies the practical middle ground in residential HVAC equipment. The upflow configuration and compact 21-inch x 22-inch footprint fit standard closets and utility spaces, while the 92% AFUE furnace and 14 SEER condenser deliver above-baseline efficiency without premium pricing. This unit targets homeowners upgrading from 1980s-1990s equipment and contractors managing tight retrofit budgets.

The furnace generates 100,000 BTU heating output with single-stage burner technology and multi-speed blower capable of 2,000 CFM maximum airflow. The air conditioner side produces 24,000 BTU cooling using R410A refrigerant and a rotary compressor. The 92% AFUE rating means you lose only 8% of fuel energy to exhaust, translating to roughly 15-20% annual savings versus 1990s-era 78% AFUE furnaces. Cooling efficiency at 14 SEER performs solidly but stays below today's 16-18 SEER premium models.

Pros & Cons

Pros

92% AFUE furnace efficiency beats baseline equipment and qualifies for some utility rebates
14 SEER cooling efficiency provides meaningful energy savings on mid-sized cooling loads
Multi-speed blower motor enables better comfort control and zoning flexibility
PVC flue compatibility simplifies venting in modern homes without masonry chimneys
10-year warranty with online registration provides solid long-term protection

Cons

Single-stage burner and condenser limit modulation efficiency compared to variable-capacity competitors
71 dB operating noise runs louder than premium models, noticeable during operation
2-ton rating mismatches with 3-ton spec in documentation, creating buyer confusion about actual capacity

Who Should Buy

Best For

Small-home and apartment owners in moderate climates who value straightforward, dependable HVAC without unnecessary features. Contractors needing a cost-effective replacement unit for retrofit installations where space and budget constraints matter.

Consider Alternatives If

Anyone with heating demands exceeding 100,000 BTU or cooling loads above 24,000 BTU should verify actual home load calculations, as oversizing creates inefficiency and comfort problems.

2 Ton 14 SEER 92% AFUE 100,000 Goodman Gas Furnace

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Installation

Installation requires 208/230V single-phase 60Hz electrical service with 14.3 to 25-amp breaker sizing, making it compatible with standard residential panels. PVC flue venting simplifies new installations but demands proper condensate drainage design. The 3/8-inch liquid and 3/4-inch suction line sizes accommodate the included 50-foot lineset. Upflow configuration suits basement or utility closet placement in most homes.

Warranty & Reliability

Goodman includes 10 years of parts and labor protection with online registration, standard across their residential lineup. This covers compressor, heat exchanger, and sealed components but excludes wear items like blower motors under extended timelines. Registration documentation is essential, as it validates your coverage start date and protects against manufacturer disputes.

Specifications

SKU	LS38343850
Brand/Manufacturer	Online Supply
Cooling BTU	24,000
Heating BTU	100,000
Refrigerant	R410A
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	71
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	2000
Configuration	Upflow / Downflow
Flue Location	Right
Burner Stages	Single
Fuel Type	Gas
Height	22"
Width	21"
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.
Energy Star	No
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Rotary
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	25 amps
Min. Breaker Size	14.3 amps
Tonnage	3 Ton
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

What does 14 SEER actually mean for my cooling costs? +

SEER measures seasonal cooling efficiency. 14 SEER means you get 14 BTU of cooling per watt-hour consumed. Compared to 10 SEER equipment from 2005, you'll spend roughly 28% less on cooling electricity annually. Your exact savings depend on your regional cooling hours and local utility rates.

Can this system handle a 2,000 sq ft home? +

This 2-ton unit typically handles 1,000-1,500 sq ft in moderate climates. Homes above 1,500 sq ft need proper load calculations using Manual J standards. Undersizing causes short-cycling and poor humidity control, while oversizing wastes energy. Have an HVAC contractor run actual heat loss and cooling load calculations.

Why does the spec sheet say 3 ton but the product is 2 ton? +

This appears to be a data entry error in the tonnage field. The 100,000 BTU furnace and 24,000 BTU condenser confirm 2-ton capacity (12,000 BTU per ton). Verify your purchase documentation lists 2-ton to avoid confusion during installation.

How does this compare to Carrier or Lennox equipment at similar prices? +

Goodman and Carrier (which owns Goodman) offer identical compressors and components. Lennox charges premium pricing for brand positioning but delivers similar real-world efficiency. At equal pricing, differences come down to local contractor support and warranty enforcement consistency.

Does online registration actually matter for warranty claims? +

Yes, registration proves your purchase date and activates the 10-year period. Without it, Goodman defaults to 5 years parts-only coverage. Submit registration within 30 days of installation using the model and serial number on your unit.

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