Independent Review · Updated June 2026

2 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency 2-ton system with 96% AFUE and 14 SEER, built for budget-conscious upgrades

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 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$3109
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman 2-ton system delivers solid efficiency gains at an accessible price point, making it ideal for homeowners replacing aging equipment in moderate climates. The 96% AFUE furnace and 14 SEER air conditioner provide meaningful energy savings without the premium cost of higher-tier equipment.

Review

Goodman's 2-ton gas furnace and air conditioner system sits in the middle of the residential market, targeting homeowners who want efficiency improvements without premium pricing. This downflow-configured unit combines a 60,000 BTU heating furnace with a 24,000 BTU cooling coil, covering typical single-story homes and small multi-story properties. The SKU ACIQ-24-EHPD-UPG appears across most online distributors at consistent pricing, suggesting stable supply and availability for contractors managing customer schedules.

The 96% AFUE furnace rating is the standout specification here, placing it in the condensing efficiency tier that recovers heat from exhaust gases. Cooling performance at 14 SEER1 meets modern baseline expectations without breakthrough efficiency. The two-stage burner and variable-speed ECM blower motor, running up to 1200 CFM, allow the system to reduce cycling losses compared to single-stage units. Electrical requirements remain modest at 115V single-phase with a 25-amp maximum breaker, simplifying installation in homes with older electrical panels.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency exceeds federal minimum by 10 points, reducing heating costs significantly
  • 14 SEER cooling rating qualifies for Energy Star and delivers respectable AC performance at this price tier
  • Two-stage burner and variable-speed ECM blower motor allow the system to modulate output, improving comfort and efficiency
  • Downflow/horizontal A-coil configuration works in basements, crawlspaces, and attics without modification
  • 10-year warranty with online registration provides meaningful protection on a mid-range investment
  • $3,109 price point undercuts comparable Lennox and Carrier systems by $800 to $1,200

Cons

  • Single-stage rotary compressor in AC unit means cooling runs at one speed, cycling on and off rather than modulating capacity
  • 14 SEER1 is adequate but not exceptional, especially compared to newer 16-18 SEER systems gaining market share
  • 71 dB noise level is moderately loud during heating and cooling cycles, which some homeowners find intrusive
  • R454B refrigerant requires EPA certification for technician handling, limiting repair options to licensed contractors

Who Should Buy

Best For

Budget-conscious homeowners in mixed climates replacing 15+ year old furnaces and AC units will see immediate energy savings and payback within 6-8 years. Small commercial properties and rental units benefit from the low upfront cost and reliable two-stage heating.

Consider Alternatives If

Buyers in hot southern climates should consider higher SEER equipment, and those prioritizing whisper-quiet operation should audition units below 68 dB.

2 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$3109
Buy at HVACDirect →

Installation

Downflow/horizontal A-coil design requires vertical clearance of 34.5 inches in basements or attics, with 3/8-inch liquid and 3/4-inch suction lines using standard copper piping. The 50-foot pre-insulated suction line simplifies rough-in on typical homes. PVC exhaust flue piping is required, eliminating costly metal ductwork retrofits. Most licensed technicians complete installation in 4 to 6 hours.

Warranty & Reliability

The 10-year parts warranty activates only with online registration within 30 days of purchase, so homeowners must complete this step immediately after installation. This coverage includes compressor and heat exchanger defects but excludes wear items like capacitors and contactors. Registration requirements sometimes frustrate DIY buyers, so verify eligibility before purchasing.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU60,000
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 Number7368838
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

How does 14 SEER1 compare to other units at this price? +
14 SEER1 is competitive for $3,100 systems but trails newer 16+ SEER models by 15-20% cooling efficiency. You pay less upfront but recover the difference in electricity bills over 10-15 years. This rating assumes proper refrigerant charge and airflow, so installation quality matters significantly.
Can this system work in my attic in a hot climate? +
Yes, the downflow configuration works in attics, but heat gain into the unit reduces efficiency. Southern homes benefit more from higher SEER equipment to offset attic temperatures. Proper ductwork insulation and shading become critical to preserve the 14 SEER rating.
What is the difference between single-stage and two-stage heating? +
Two-stage burners run at reduced capacity during mild weather, cycling less frequently and using less fuel. This system's two-stage burner cuts heating costs roughly 5-8% versus single-stage competitors. You'll notice fewer abrupt on-off cycles, improving comfort in moderate weather.
Is R454B refrigerant more expensive than R410A? +
R454B costs 10-15% more per pound than legacy R410A, but this system uses standard charge amounts. Repair costs rise only if leaks occur. Most new equipment shifts to R454B anyway, so choosing this unit future-proofs your system against refrigerant phase-outs.
What happens if I don't register the warranty online? +
The 10-year coverage is void without registration within 30 days of installation. Many homeowners miss this deadline. Contact the installer immediately after setup and complete registration to protect your investment.

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