Independent Review · Updated June 2026

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

96% AFUE gas furnace paired with 16 SEER2 cooling for efficient year-round comfort

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
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// Bottom Line
This Goodman system makes sense for homeowners upgrading from older equipment who want solid efficiency without premium pricing. The 96% AFUE furnace and 16 SEER2 cooling unit deliver measurable energy savings, especially in moderate to cold climates where heating dominates utility bills.

Review

The Goodman 2-ton combo system pairs a 96% AFUE furnace with a 16 SEER2 air conditioning unit, addressing both heating and cooling in one integrated platform. Goodman holds a solid reputation for value-oriented equipment that performs reliably without the premium brand markup. This downflow configuration appeals to contractors and homeowners working with space constraints. The system uses R410A refrigerant and accepts 208/230V single-phase power common in residential installations. Rebates often apply, reducing effective cost further.

Heating output reaches 24,000 BTU with 96% efficiency, meaning 96 cents of every fuel dollar converts to usable heat. Cooling delivers matching 24,000 BTU capacity at 16 SEER2 rating, qualifying for ENERGY STAR recognition. The multi-speed blower adjusts airflow between 0 and 800 CFM, allowing system to run continuously at lower speeds rather than frequent on-off cycles that waste energy. Single-stage burner and compressor keep complexity down but limit precise modulation that variable-stage systems offer.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means minimal heating fuel waste compared to 80% units
  • 16 SEER2 cooling rating qualifies for ENERGY STAR, reducing summer operating costs
  • Downflow/horizontal configuration fits tight basement or closet spaces effectively
  • Multi-speed blower motor optimizes comfort and reduces short-cycling
  • 10-year warranty with online registration provides reasonable peace of mind
  • PVC exhaust flue option simplifies installation in newer homes

Cons

  • Single-stage burner and compressor mean less precise temperature control than variable-capacity models
  • 75 dBA noise level is moderate, noticeable in quiet spaces during operation
  • Scroll compressor requires proper line sizing (3/8 inch liquid, 3/4 inch suction) or efficiency drops

Who Should Buy

Best For

Homeowners replacing 15+ year old furnace and AC systems who prioritize heating efficiency and want EPA-recognized cooling performance. This system delivers strong returns in climates where heating costs exceed cooling costs.

Consider Alternatives If

Buyers needing ultra-quiet operation, variable-capacity staging, or homes requiring the highest SEER2 ratings should consider premium Goodman or competitor alternatives.

Goodman 2 Ton 14 SEER 96% 40,000 BTU Furnace & AC
$0
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Installation

Downflow/horizontal airflow works in basements, attics, or utility closets where ductwork routes downward. The 26-inch height, 17.5-inch width, and 21-inch depth fit standard equipment closets. PVC exhaust flue simplifies venting through exterior walls without masonry work. Refrigerant lines come precharged to 50 feet, covering typical single-story homes. Electricians should verify 15.1 to 25-amp breaker sizing matches local code and panel capacity.

Warranty & Reliability

The 10-year parts warranty requires online registration, tying coverage to documentation. This covers compressor, furnace heat exchanger, and coil failures, protecting against major failures within the decade. Labor and refrigerant are typically not included, so confirm with your installer what costs you'll absorb for repairs.

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
Height26"
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

What does 96% AFUE actually mean for my heating bill? +
96% AFUE means 96 percent of gas energy heats your home; only 4 percent vents as waste. Compared to an 80% unit, you save roughly 20% on heating fuel annually. Actual savings depend on climate, insulation, and usage patterns, but northern homeowners see $300 to $600 yearly reductions.
Will this system fit my basement equipment closet? +
The furnace measures 26 inches tall, 17.5 inches wide, and 21 inches deep, fitting most standard closets. Confirm your closet allows downflow exhaust venting through an exterior wall using PVC. Ensure clearance around unit for filter changes and future service access.
Is 16 SEER2 cooling efficient compared to newer systems? +
16 SEER2 is mid-tier for modern equipment. Premium systems reach 18 to 24 SEER2, but 16 SEER2 cuts cooling costs significantly versus 10-year-old units. ENERGY STAR qualification confirms it meets federal efficiency standards for homeowners prioritizing value over maximum performance.
How does single-stage compare to variable-capacity furnaces? +
Single-stage burners run at full output or off, creating minor temperature swings. Variable-capacity units modulate output, maintaining steadier temperatures and slightly better efficiency. Single-stage systems cost less upfront and remain highly reliable, making the trade-off acceptable for most homeowners.
Does the 10-year warranty cover everything? +
The 10-year coverage protects major components like the compressor and heat exchanger. Labor, refrigerant, and maintenance items are typically excluded. Always verify coverage details with your contractor before purchase to avoid surprises.

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