Independent Review · Updated June 2026

Goodman 2 Ton 14 SEER 96% 60,000 BTU Furnace & AC System - R410A Downflow

High-efficiency gas furnace and AC combo at budget-friendly pricing, ideal for downflow installations.

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% 60,000 BTU Furnace & AC System - R410A Downflow
Current Price
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system excels for homeowners retrofitting existing downflow or horizontal installations where space is tight and efficiency matters. At $643, it delivers genuine value for contractors and DIY installers willing to handle the setup themselves.

Review

The Goodman 2 Ton 14 SEER 96% furnace and AC system represents solid middle-ground equipment for residential HVAC replacement. Priced at $643, it occupies the practical sweet spot between bargain-basement equipment and premium high-efficiency models. Goodman's reputation for reliable performance across commercial and residential applications extends here, though this remains entry-level by their full product range.

Performance metrics justify the efficiency claims. The furnace delivers 96% AFUE efficiency with 24,000 BTU heating output and single-stage gas burner operation. Cooling side runs at 14 SEER with 24,000 BTU capacity and SEER1 rating of 16 using R410A refrigerant. The scroll compressor operates at 75 dBA, acceptably quiet for utility closet locations. Multi-speed blower motor maxes at 1200 CFM, providing flexible airflow adjustment across comfort zones.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces monthly heating costs significantly compared to 80-90% models
  • 14 SEER cooling paired with 16 SEER1 rating qualifies for Energy Star rebates in many regions
  • Multi-speed blower motor adapts airflow from 1200 CFM maximum, improving comfort and reducing noise
  • Compact dimensions (30" x 17.5" x 21") fit tight utility closets and crawlspaces
  • PVC/plastic exhaust flue option simplifies venting compared to traditional metal ductwork
  • Scroll compressor technology runs quieter at 75 dBA than reciprocating alternatives

Cons

  • Single-stage burner and condenser lack modulation capability, meaning less precise temperature control than two-stage units
  • R410A refrigerant requires EPA certification for technicians; not all contractors are licensed to service
  • 10-year warranty requires online registration, adding an extra step many owners forget

Who Should Buy

Best For

Budget-conscious homeowners upgrading 15-20 year old systems and contractors servicing rental properties or standard residential builds. This works especially well for downflow/horizontal configurations in basements or attics where space constraints eliminate premium models.

Consider Alternatives If

Anyone needing modulating efficiency in extreme climates should look at two-stage compressor models, as single-stage units cycle on/off rather than adjusting capacity gradually.

Goodman 2 Ton 14 SEER 96% 60,000 BTU Furnace & AC
$643
Buy at HVACDirect →

Installation

Downflow configuration suits basements and utility closets where ductwork runs downward to crawlspace or basement ducts. Compact 30-inch height fits tight spaces. PVC exhaust flue simplifies venting through exterior walls versus metal alternatives. Requires 208/230V single-phase power and breaker sizing between 15.1 and 25 amps. Professional installation recommended for refrigerant handling and electrical connections.

Warranty & Reliability

Standard 10-year parts warranty applies with online registration through the manufacturer. Coverage includes compressor and heat exchanger, major failure points in furnace systems. Registration requirement sometimes trips up owners, but provides straightforward claim process. Goodman's warranty support remains reliable across the industry.

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 CFM1200
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

Why does this list both 2 ton cooling and 3 ton tonnage? +
Specification inconsistency exists in source data. The 24,000 BTU cooling capacity confirms 2-ton rating. The 3-ton notation appears erroneous. Verify tonnage at purchase. Cooling output of 24,000 BTU is definitive for sizing purposes.
Can I install this myself, or do I need a licensed technician? +
EPA regulations require certification for R410A refrigerant handling. Electrical work and gas connections also require licensed plumbers or electricians in most jurisdictions. Professional installation is legally and practically necessary.
How does 96% AFUE compare to my old furnace? +
Furnaces built before 2005 typically rate 78-85% AFUE. This 96% unit converts 96 cents of every heating dollar into usable heat. Expect 15-25% lower heating bills depending on climate, current system age, and thermostat usage patterns.
Is R410A refrigerant more expensive to service than older R22? +
R410A costs slightly more per pound than legacy refrigerant, but modern systems require smaller charge amounts. Service costs typically run $150-300 per visit, comparable to R22 systems. Technician certification is non-negotiable.
What happens if I don't register for the warranty? +
Goodman may deny warranty claims without registration documentation. Online registration takes 5-10 minutes and preserves your 10-year coverage. Complete it immediately after installation to avoid future disputes.

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