Independent Review · Updated June 2026

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

Budget-friendly 2-ton combo hitting 96% efficiency with solid 14 SEER cooling

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
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system works best for budget-conscious homeowners upgrading older equipment in moderate climates where 14 SEER cooling meets their needs. At $643 for a complete furnace and AC unit, it delivers solid efficiency without premium pricing, though heating capacity maxes out at 24,000 BTU.

Review

The Goodman 2-ton system combines furnace and air conditioning into one competitively priced package at $643, positioned squarely in the value segment of the HVAC market. This ACiQ-branded unit pairs a 96% AFUE gas furnace with 14 SEER cooling, delivering above-average efficiency without stretching contractor or homeowner budgets. The downflow configuration offers flexible installation options, making it viable for both horizontal and vertical placements in homes where space is limited.

Performance specs show 24,000 BTU heating output and matching 24,000 BTU cooling capacity with an 800 CFM blower motor running at multi-speed operation. The 96% furnace efficiency is genuinely competitive, recovering nearly all fuel energy into conditioned air, while the 14 SEER cooling rating reflects single-stage operation that maintains consistency without variable capacity. Electrical requirements are straightforward at 208/230V single-phase 60Hz with a 17.1 to 25-amp breaker window, keeping installation wiring typical for residential applications.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency significantly reduces heating costs compared to 80-90% units
  • 2-ton 14 SEER cooling qualifies as Energy Star, matching modern efficiency standards
  • Single-stage scroll compressor is proven technology with low failure rates
  • Downflow/horizontal configuration accommodates both basement and attic installations
  • 10-year warranty with online registration covers manufacturing defects
  • PVC exhaust flue requirement eliminates costly masonry venting upgrades

Cons

  • 24,000 BTU heating capacity insufficient for homes above 2,000 square feet in cold climates
  • Single-stage cooling and heating cannot modulate capacity, leading to wider temperature swings
  • 70 dBA noise level at peak operation may concern noise-sensitive homeowners
  • R454B refrigerant is newer with limited technician familiarity in some markets

Who Should Buy

Best For

Homeowners in USDA zones 5-8 replacing failed 10-20 year old systems who prioritize upfront cost savings over variable-speed efficiency. Contractors installing budget-friendly replacements in small to mid-sized homes where single-stage operation is acceptable.

Consider Alternatives If

Anyone in zone 3-4 heating climates, homes over 2,500 square feet, or buyers seeking modulating compressors for comfort should explore higher-tonnage or multi-stage alternatives.

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

Installation

Installation demands standard residential HVAC skills, with PVC exhaust flue simplifying venting compared to metal ductwork systems. The 38-inch height and 29-inch width fit most mechanical closets and basement utility spaces. Refrigerant lines include 3/8-inch liquid and 3/4-inch suction lines with 50-foot maximum run length, covering typical single-story homes without extension kits. Multi-speed blower wiring integrates with standard thermostats.

Warranty & Reliability

The 10-year parts warranty requires online registration to activate full coverage, protecting against manufacturing defects in compressor, heat exchanger, and electrical components. This matches mid-tier warranty standards but falls short of some competitors offering 12-year coverage. Registration is straightforward through Goodman's website and provides documentation for future resale.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU24,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)70
Weight (in lbs)120.000000
FeatureSpec
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM800
ConfigurationUpflow / Downflow
Burner StagesSingle
Fuel TypeGas
Height38.25"
Width29"
Depth29"
ResourcesGoodman Specifications Goodman Customer Brochure Goodman Installation Instructions Goodman Kit Instructions Goodman Parts Manual Goodman Service Manual 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.
Liquid Line3/8"
Suction Line3/4"
Tonnage2 Ton
StyleA-Coil
ReplacesGSZ140251
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size17.1 amps
Valve TypeSweat
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is 24,000 BTU heating enough for my house? +
For homes under 1,800 square feet in moderate climates, yes. Larger homes or zone 3-4 heating areas typically need 3 to 5-ton systems. Calculate your load: roughly 40 BTU per square foot in cold climates. This unit works well in zones 5-8 for average-sized homes.
Can I install this in my upflow attic setup? +
Yes, it's designed for both upflow and downflow. The unit weighs 120 pounds and measures 38 inches tall, so verify attic access clearance. Horizontal attic runs need proper return air plenum design and condensate drainage below the evaporator coil.
How does 14 SEER compare to newer 16+ SEER models? +
14 SEER saves roughly 12-15% on cooling costs versus 13 SEER baseline equipment, but upgrading to 16 SEER saves an additional 12% more. The payback depends on climate; air-conditioning-heavy regions justify higher SEER, while heating-dominant areas may not recoup the cost difference.
What's the difference between this ACiQ unit and standard Goodman? +
ACiQ is Goodman's value brand using identical compressors and heat exchangers with streamlined features. You lose smart controls and variable-speed options, but gain 96% efficiency and reliable single-stage operation at significant savings versus full Goodman product lines.
Will my existing ductwork fit this system's 800 CFM output? +
Older homes with undersized ducts may struggle. Standard residential ducts handle 400-600 CFM comfortably. If upgrading from a smaller unit, verify duct sizing with Manual D calculations or request contractor load analysis before installation.

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