Independent Review · Updated June 2026

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

Budget-friendly 96% AFUE furnace with modern cooling efficiency at under $650

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
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ system excels for budget-conscious homeowners and contractors seeking reliable heating without premium pricing. The 96% AFUE furnace and 14 SEER cooling deliver solid year-round efficiency, making it ideal for retrofit projects where cost matters.

Review

The ACiQ 2-ton system represents smart positioning in the entry-to-mid market segment. At $643, it undercuts many Goodman and Lennox equivalents while maintaining recognizable brand heritage. This downflow A-coil configuration suits basement installations and tight closet spaces where clearance matters. The dual-stage heating and variable-speed motor signal thoughtful engineering beyond bare-minimum specifications.

Heating performance shines with 40,000 BTU output and industry-leading 96% AFUE efficiency, meaning 96 cents of every heating dollar converts to home warmth. Cooling delivers 24,000 BTU at 14 SEER, respectable without being aggressive. The rotary compressor with R454B refrigerant handles moderate climates well. Variable-speed ECM blower pulls maximum 1200 CFM while minimizing electrical draw and runtime noise compared to fixed-speed alternatives.

Pros & Cons

Pros

  • Exceptional furnace efficiency at 96% AFUE, ranking among the best for heating performance and gas savings
  • Two-stage burner provides better modulation and comfort compared to single-stage competitors at this price point
  • Variable-speed ECM blower motor optimizes airflow across load conditions, improving efficiency and reducing noise
  • PVC exhaust flue compatibility simplifies installation in tight spaces or retrofit scenarios
  • 10-year warranty with online registration offers solid long-term protection without hassle
  • Flexible fuel compatibility supports both natural gas and propane installations

Cons

  • 14 SEER cooling is competent but not exceptional, trailing mid-tier competitors offering 15-16 SEER at similar prices
  • 71 dB noise level sits above quieter premium models, noticeable during operation in living spaces
  • Not Energy Star certified despite 96% AFUE, missing potential utility rebate opportunities in some regions
  • Specification sheet lists conflicting tonnage (title says 2 ton, specs show 3 ton cooling), creating confusion for sizing verification

Who Should Buy

Best For

Homeowners replacing an older system in climates with significant heating demands will appreciate the 96% AFUE efficiency and two-stage heating. Contractors managing tight project budgets need a reliable packaged system with downflow flexibility and modern components without enterprise pricing.

Consider Alternatives If

Skip this if you're optimizing purely for cooling performance or live in mild climates where high SEER ratings matter more than furnace efficiency. Buyers requiring the quietest operation or maximum Energy Star incentives should explore alternatives.

2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$643
Buy at HVACDirect →

Installation

Downflow/horizontal orientation fits common basement and closet applications without custom framing. PVC exhaust flue requirement simplifies venting and cost versus traditional metal. Electrical demands remain modest at 208/230V single-phase with 14.3 to 25-amp breaker range. Standard copper lineset sizing (3/8 inch liquid, 3/4 inch suction) connects to most existing outdoor units or new condensers without modification.

Warranty & Reliability

Ten-year parts and labor coverage applies automatically upon completing online registration, no additional fees required. This matches industry standard for mid-tier equipment and covers compressor, heat exchanger, and components equally. Coverage begins from installation date and transfers if you sell your home, adding resale value.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU40,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7368837
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Energy StarNo
Burner StagesTwo
Fuel TypePropane, Natural Gas
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.
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
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Does this furnace qualify for Energy Star rebates? +
No, despite exceptional 96% AFUE efficiency, this model lacks Energy Star certification. Check with local utilities regardless, as some programs reward 95%+ AFUE systems. Missing the label may cost you $100-300 in available incentives in select regions.
Can I use this in an upflow attic installation? +
Yes, the specs confirm upflow/downflow flexibility. Confirm your contractor positions the A-coil correctly for gravity drainage. Both orientations use identical internal components, so installation method is your choice based on home layout.
How does 96% AFUE compare to standard furnaces? +
Standard furnaces run 80-85% AFUE, losing 15-20% of fuel up the chimney. This 96% model recovers that heat through condensing technology, cutting heating costs 10-15% annually compared to older systems in equivalent homes.
Is 14 SEER adequate cooling performance? +
14 SEER handles moderate climates well but underperforms in hot regions. Units at 15-16 SEER cost $50-100 more. Choose based on your cooling degree days, not reputation alone, since heating dominates this system's value proposition.
What does the 10-year warranty actually cover? +
Online registration activates coverage for parts and labor on all components, including compressor and heat exchanger. No deductibles apply. Coverage transfers upon home sale, supporting resale appeal.

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