Independent Review · Updated June 2026

2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency two-stage gas furnace with 14 SEER cooling and 96% AFUE heating

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$0
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// Bottom Line
This Goodman system delivers solid efficiency with a 96% AFUE furnace and 14 SEER air conditioner, making it ideal for homeowners upgrading older equipment or contractors building mixed-fuel comfort systems. The two-stage burner and variable-speed ECM blower keep energy costs reasonable without premium pricing.

Review

The Goodman ACIQ-24-EHPD-UPG represents a practical middle-ground in residential HVAC equipment. This downflow configuration combines a 40,000 BTU two-stage gas furnace with a 24,000 BTU air conditioning condenser, delivering 96% AFUE heating efficiency and 14 SEER cooling performance. Energy Star certification signals compliance with current environmental standards. The system weighs 120 pounds and measures 34.5 inches tall by 17.5 inches wide, fitting most existing installations without major ductwork modifications.

Performance data shows the furnace operates at two heating stages, reducing runtime during mild weather and improving comfort consistency. The air conditioner uses a rotary compressor with R454B refrigerant, a lower-GWP alternative to older refrigerants. The variable-speed ECM blower motor delivers maximum 1200 CFM while adapting to actual heating and cooling demand. Electrical requirements are modest, requiring only 115V single-phase 60 Hz service with 14.3 to 25 amp breaker capacity, eliminating upgrade costs on most residential panels.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency exceeds most mid-range units, reducing heating costs year-round
  • 14 SEER air conditioner with R454B refrigerant meets modern environmental standards
  • Two-stage heating and single-stage cooling provide comfortable temperature control without excessive cycling
  • Variable-speed ECM blower motor adjusts airflow from 0-1200 CFM for consistent comfort
  • Plastic PVC exhaust flue simplifies installation compared to metal vent requirements
  • Energy Star certified system qualifies for utility rebates in many regions
  • 10-year warranty with online registration covers defects without major out-of-pocket risk

Cons

  • 2-ton cooling capacity may be undersized for larger homes or hot climates without proper load calculation
  • Single-stage cooling less efficient than variable-capacity units during partial-load conditions
  • 71 dB noise level at full operation is moderately loud for some residential settings
  • Requires 115V single-phase 60Hz electrical service, standard but worth confirming on older homes

Who Should Buy

Best For

Homeowners replacing a 10-20 year old furnace and AC unit in moderate-sized homes (1200-1800 sq ft) where balanced efficiency and reliability matter more than premium features. Contractors installing mixed systems for clients seeking rebate-eligible equipment without the cost of high-end modulating units.

Consider Alternatives If

Anyone needing cooling capacity above 2 tons, homes with noise sensitivity near bedroom windows, or buyers requiring variable-capacity cooling for maximum summer efficiency in hot climates.

2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$0
Buy at HVACDirect →

Installation

Installation complexity is moderate. The downflow A-coil configuration works with most residential ductwork systems. Suction and liquid lines measure 3/4 inch and 3/8 inch respectively, with 50 feet of pre-insulated suction line included. PVC plastic exhaust flue adapts easily to existing venting without professional metalwork. Licensed HVAC technicians typically complete installation in 4-6 hours, including refrigerant charging and ductwork connections. Proper load calculation is essential to confirm 2-ton capacity matches your cooling needs.

Warranty & Reliability

Goodman provides a 10-year parts and labor warranty when registered online after purchase. This coverage protects against compressor failure, heat exchanger defects, and component malfunctions. Registration is straightforward through Goodman's website and requires proof of purchase. Extended warranty options may be available through your installer. The 10-year term is standard for this equipment class and demonstrates manufacturer confidence in durability.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU40,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)120.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeRotary
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size14.3 amps
Tonnage3 Ton
Height34.5"
Width17.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
AHRI Certificate Number7368837
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Burner StagesTwo
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is this system adequate for a 2,000 square foot home? +
Possibly, but requires a professional load calculation. The 24,000 BTU cooling capacity suits 1,200-1,800 sq ft homes in moderate climates. Larger homes, homes with poor insulation, or hot regions may need the 3-ton variant. Your installer should perform Manual J calculations to confirm sizing before purchasing.
Can this system work with my existing ductwork? +
Usually yes, if your ductwork is properly sealed and sized. The downflow A-coil configuration matches most residential installations. However, have your contractor inspect ductwork diameter and balance before installation. Undersized ducts reduce efficiency; leaky ducts waste conditioned air regardless of unit quality.
How much can I expect to save on heating and cooling costs? +
The 96% AFUE furnace and 14 SEER air conditioner deliver approximately 15-25% energy savings compared to 15-year-old equipment. Annual savings depend on local utility rates, climate, and home insulation. A well-maintained system in moderate climates typically recovers installation cost in 6-8 years through reduced bills.
How does this compare to higher-SEER units from competitors? +
This 14 SEER unit costs significantly less than 16-18 SEER models while delivering 70-80% of their efficiency gains. For budget-conscious buyers, the value proposition is strong. High-efficiency models matter more in very hot climates or homes with extended cooling seasons where monthly AC bills are substantial.
Do I need to register the warranty immediately? +
Yes, registration must occur within a specified timeframe (typically 30-60 days) to activate the full 10-year warranty. Without registration, coverage defaults to shorter periods. Keep your purchase receipt and serial number accessible to complete online registration quickly.

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