Independent Review · Updated June 2026

Goodman 2 Ton 14 SEER 96% 40,000 BTU Furnace & AC System - R410A Downflow

High-efficiency gas furnace and AC combo at contractor-friendly pricing

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
Goodman 2 Ton 14 SEER 96% 40,000 BTU Furnace & AC System - R410A Downflow
Current Price
$643
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// Bottom Line
This Goodman system delivers 96% AFUE heating and 16 SEER cooling in a compact downflow configuration, making it ideal for retrofits and new construction where space is tight. At $643, it's a solid value for contractors seeking reliable mid-tier equipment without premium pricing.

Review

The Goodman 2 Ton 14 SEER system combines gas heating and air conditioning into one downflow unit marketed at $643. Goodman holds strong reputation in contractor circles for no-nonsense durability, though they don't command premium pricing. This particular SKU (LS38343850) targets retrofit installations and new construction where space constraints favor downflow orientation over traditional upflow designs.

Performance numbers tell a solid story. The furnace delivers 24,000 BTU of heating capacity with 96% AFUE efficiency, substantially outperforming baseline 80-85% models. Cooling side pushes 24,000 BTU at 16 SEER2 using R410A refrigerant. The scroll compressor operates as a single stage, meaning it runs at full capacity rather than modulating down, which is typical for budget-conscious equipment. Multi-speed blower motor allows 800 CFM maximum airflow for balanced comfort and noise management.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency beats standard 80-90% models and qualifies for rebates
  • 16 SEER2 cooling with R410A refrigerant meets modern efficiency standards
  • Compact 30-inch height fits tight crawlspaces and attics better than upflow units
  • Multi-speed blower motor provides quieter operation at 75 dBA and better humidity control
  • 10-year warranty with online registration covers parts and compressor

Cons

  • Single-stage burner and compressor lack modulation for extreme efficiency seekers
  • 24,000 BTU capacity limits use to smaller homes or as supplemental heating in larger spaces
  • Requires plastic PVC exhaust flue, which may need venting adjustments in older homes

Who Should Buy

Best For

Contractors installing systems in 1,000-1,500 square foot homes or tight attic/crawlspace applications where downflow configuration is essential. Budget-conscious homeowners seeking Energy Star certification with proven Goodman reliability.

Consider Alternatives If

Anyone needing modulating heating for maximized efficiency, homes larger than 1,500 square feet requiring single equipment piece, or installations where existing metal ductwork must be preserved.

Goodman 2 Ton 14 SEER 96% 40,000 BTU Furnace & AC
$643
Buy at HVACDirect →

Installation

Downflow configuration installs with supply ducts running beneath the unit, ideal for crawlspaces and basements. Requires plastic PVC exhaust flue rather than metal, reducing installation complexity and cost. 30-inch height, 17.5-inch width, 21-inch depth fit tight spaces that reject larger upflow units. Electrical demand stays reasonable at 208/230V single-phase 60 Hz with 15.1-25 amp breaker range.

Warranty & Reliability

Standard 10-year parts and compressor warranty activates only with online registration, a practice that protects Goodman's data but requires homeowner follow-through. Coverage is straightforward with no tiered labor allowances. Online registration typically takes five minutes and protects your investment fully.

Specifications

SKULS38343850
Brand/ManufacturerOnline Supply
Cooling BTU24,000
Heating BTU24,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)75
Weight (in lbs)22.000000
FeatureSpec
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM800
ConfigurationUpflow / Downflow
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.
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)16
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size15.1 amps
Tonnage3 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Does this 2-ton unit actually deliver 24,000 BTU on both heating and cooling? +
Yes, but understand that specifications list both directions. Two tons equals 24,000 BTU. This is a 2-ton system marketed with redundant BTU labeling. It's not oversized, it's accurately rated. Perfect for 1,000-1,500 square foot homes in moderate climates.
Can I install this in an upflow configuration instead of downflow? +
The specs list configuration as upflow/downflow capable, but this specific SKU is rated for downflow operation. Changing to upflow may void warranty and alter performance characteristics. Consult Goodman's CAPF Installation Manual before attempting orientation changes.
How does 96% AFUE compare to standard furnaces? +
Most basic furnaces run 80-85% AFUE. This 96% efficiency means you recover nearly all combustion heat, reducing fuel waste significantly. Over 20 years, efficiency gains pay $1,500-3,000 in heating bills depending on climate. Absolutely qualifies for energy rebates.
Is 16 SEER2 actually good cooling efficiency? +
Sixteen SEER2 is solid mid-tier performance. High-end systems hit 20+ SEER2, but costs jump substantially. At $643, this offers Energy Star certification and adequate efficiency for most residential applications without modulating compressor complexity or premium pricing.
Does the 10-year warranty cover labor and parts equally? +
Warranty covers parts and compressor. Labor coverage details require checking Goodman's terms, which typically vary by region. Online registration is mandatory. Contact Goodman support directly for your specific jurisdiction's labor allowance details.

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