Goodman 2 Ton 14 SEER 96% 60,000 BTU Furnace & AC System - R410A Downflow Review 2026

// Bottom Line

This Goodman system works best for homeowners replacing older equipment in moderate climates where upfront cost matters more than premium brand positioning. The 96% AFUE heating efficiency and 14 SEER cooling deliver solid performance for mid-range budgets, though the single-stage compressor limits comfort optimization.

Review

The Goodman 2 Ton system represents practical middle-ground equipment for residential HVAC replacement projects. Marketed as a complete furnace and air conditioning solution, this downflow unit pairs a 96% AFUE gas furnace with an R410A air conditioner in a compact 26-inch height profile. Online Supply positions it as a contractor-friendly option with reasonable performance specs and availability, though it lacks the premium features found in higher-tier Goodman lines or competing brands.

Performance metrics tell a straightforward story. The furnace delivers 24,000 BTU heating output at 96% efficiency, meaning minimal waste on every heating cycle. Cooling capacity matches at 24,000 BTU, though the 14 SEER rating indicates moderate seasonal efficiency. The multi-speed blower motor running at 1,200 CFM maximum adapts to different ductwork configurations. Single-stage compressor operation means the system runs full-capacity or off, without partial-load optimization that higher-SEER units provide. Electrical requirements of 208/230V single-phase 60 Hz fit standard residential service panels with 15-25 amp breaker sizing.

Pros & Cons

Pros

96% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% units
Energy Star rated system qualifies for utility rebates that offset initial investment
Multi-speed blower motor adjusts airflow intelligently, improving comfort and air distribution
Compact downflow configuration fits tight spaces where upflow models won't work
R410A refrigerant compatible, meeting current environmental standards
10-year warranty with online registration provides reasonable protection

Cons

Single-stage compressor cannot modulate capacity, leading to on/off cycling and temperature swings
14 SEER rating lags behind two-stage competitors at 16-17 SEER for similar pricing
Scroll compressor requires proper line sizing and evacuation, increasing installation complexity
75 dB noise level is audible during operation compared to quieter variable-capacity units

Who Should Buy

Best For

Homeowners in mixed climates replacing equipment on a fixed budget who prioritize heating efficiency over cooling modulation. DIY-comfortable contractors and builders fitting systems in tight downflow applications benefit from the compact dimensions.

Consider Alternatives If

Anyone in hot climates seeking all-season efficiency should consider 16+ SEER two-stage systems. Noise-sensitive homeowners should audition before purchasing.

Goodman 2 Ton 14 SEER 96% 60,000 BTU Furnace & AC

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Installation

Downflow configuration requires proper ducting placement below the unit, critical in basement or attic installations. Plastic PVC exhaust flue requirement simplifies venting compared to metal ductwork. Technicians must size refrigerant lines to 3/8-inch liquid and 3/4-inch suction specifications, then evacuate and charge properly. The 50-foot line set included suits most single-story homes, though horizontal runs in crawlspaces demand careful slope management.

Warranty & Reliability

Ten-year compressor and parts warranty applies with online registration, covering manufacturing defects but excluding labor or improper installation. This aligns with industry standard mid-tier protection. Registration is straightforward but mandatory for full coverage, so homeowners should complete it immediately after installation to avoid disputes.

Specifications

SKU	LS38343850
Brand/Manufacturer	Online Supply
Cooling BTU	24,000
Heating BTU	24,000
Refrigerant	R410A or R22
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	75
Weight (in lbs)	22.000000
Feature	Spec
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	96%
Blower Motor	Multi Speed
Maximum CFM	1200
Configuration	Upflow / Downflow
Burner Stages	Single
Fuel Type	Gas
Height	26"
Width	17.5"
Depth	21"
Resources	CAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 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 Features	Rebate Available
Energy Star	Yes
SEER1 (Efficiency)	16
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	25 amps
Min. Breaker Size	15.1 amps
Tonnage	3 Ton
Valve Type	Sweat
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

How does 96% AFUE compare to my current furnace efficiency? +

Most furnaces installed before 2010 operate at 78-85% AFUE, wasting 15-22% of fuel as heat loss. This 96% unit converts nearly all gas to usable warmth, typically reducing heating bills by 12-18% annually. Exact savings depend on your climate zone and prior equipment age.

Can I install this downflow unit in my upflow basement space? +

The unit is configurable for both upflow and downflow, but you must verify ductwork compatibility before purchasing. Downflow requires return air ducted above the unit and supply vents below it. Reversing this configuration causes improper airflow and efficiency loss.

Why is the 14 SEER rating lower than competitor options at similar prices? +

This unit uses a single-stage compressor that runs at full capacity constantly, limiting part-load efficiency. Two-stage competitors modulate capacity to match cooling demand, achieving 16-17 SEER ratings. You pay more for variable capacity but recoup it through lower summer electricity usage in hot climates.

Is R410A refrigerant availability a concern for future service? +

R410A remains industry standard and widely available through 2035. This unit also accepts R22 as backup, though older refrigerant costs more and phases out eventually. Either option ensures serviceable equipment for 15-20 years without supply chain anxiety.

What does the 10-year warranty actually cover if something fails? +

Compressor and parts failures due to manufacturing defects are covered at no cost to you. Labor and diagnostics are your responsibility. Environmental damage, improper installation, or lack of maintenance voids coverage entirely.

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