Independent Review · Updated June 2026

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

Budget-friendly 2-ton combo with solid 14 SEER and 96% furnace efficiency

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 ACiQ system hits the sweet spot for budget-conscious homeowners upgrading from older equipment, delivering respectable 14 SEER cooling paired with an excellent 96% AFUE furnace. At $643, it's a genuine value play for those who don't need cutting-edge efficiency but want reliable performance that qualifies for Energy Star certification.

Review

The ACiQ 2-ton system sits in the practical middle ground of the residential HVAC market. You're getting a legitimate furnace-and-AC combo, not a stripped-down budget model, backed by Goodman's manufacturing reputation and ten-year warranty. At $643, this addresses real pain points for homeowners tired of aging split systems that cost $3,000 to $5,000 when installed. It's the kind of equipment that contractors spec when clients have budget constraints but refuse to sacrifice basic reliability.

Performance-wise, the numbers tell a balanced story. The 96% AFUE furnace efficiency is genuinely strong, converting nearly all gas to usable heat, which directly lowers winter bills. Cooling capacity sits at 24,000 BTU with 14 SEER efficiency, Energy Star certified but not elite-tier. The multi-speed blower motor at 1,200 CFM maximum provides better staging than single-speed alternatives. Single-stage compression means less efficiency at partial loads, but in moderate climates where the system cycles frequently rather than running continuously, the real-world impact stays manageable.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means better heating season performance and lower gas bills compared to older units
  • 14 SEER rating qualifies for Energy Star, reducing cooling costs while staying affordable
  • 2-ton capacity with 24,000 BTU cooling and heating matches many standard residential applications
  • Multi-speed blower motor provides flexibility for better humidity control and comfort
  • Downflow/horizontal configuration suits basements, crawlspaces, and attics where space is tight
  • PVC exhaust flue reduces installation costs versus Category IV venting systems
  • 10-year warranty with online registration provides solid coverage for a value product

Cons

  • Single-stage compressor and burner lack modulation, so efficiency drops at partial loads
  • R454B refrigerant is newer, so some older HVAC technicians may charge premium service rates
  • 14 SEER trails premium units hitting 16-18 SEER, meaning higher summer utility costs long-term
  • 70 dB noise level is louder than premium condensers, noticeable near bedroom windows
  • No variable speed capability limits dehumidification performance in humid climates

Who Should Buy

Best For

Homeowners in moderate climates replacing decade-old equipment who prioritize upfront cost savings over maximum efficiency gains. This system also works well for rental properties, secondary homes, or situations where the HVAC system won't run year-round at high capacity.

Consider Alternatives If

Anyone in hot-humid regions, those planning to stay 15+ years and recoup efficiency investments, or contractors building high-end homes where customers expect quieter operation and advanced modulation.

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

Installation

This unit accepts PVC exhaust venting, eliminating expensive stainless steel flue pipe costs. Downflow configuration requires basement or attic placement with adequate clearance from the 38.25-inch height and 29-inch square footprint. The 3/8-inch liquid line and 3/4-inch suction line are standard, though the suction line needs 3/4-inch foam insulation. Electrical demands 208/230V single-phase with 17.1 to 25-amp breaker sizing. Most installations complete in 4 to 6 hours for experienced technicians.

Warranty & Reliability

Ten-year parts and labor warranty requires online registration after installation. This covers compressor failure, heat exchanger cracks, and component defects, though normal wear items like capacitors may have shorter terms. Registration takes five minutes and is crucial, since unregistered units often drop to five-year coverage. ACiQ handles claims through local Goodman networks, making service accessible across most regions.

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 CFM1200
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 14 SEER adequate for hot climates? +
Fourteen SEER works in moderate zones but underperforms in extreme heat. High-efficiency units at 16-18 SEER justify higher cost over 15-year lifespans in Arizona or Texas. For mild climates with moderate cooling loads, 14 SEER remains cost-effective when utility rates are under 15 cents per kWh.
Can I install this myself if I'm handy? +
No. EPA regulations require licensed technicians to handle R454B refrigerant and perform evacuations. Permits and inspections are mandatory in most jurisdictions. Professional installation ensures warranty validity and code compliance, typically costing $1,500 to $2,500 depending on regional labor rates.
How does 96% AFUE compare to modern condensing furnaces? +
96% AFUE is excellent and represents top-tier efficiency for gas furnaces. Most competitors at similar price points offer 92-94% AFUE. You're gaining roughly 4% efficiency, translating to $150 to $300 annual savings on heating depending on climate zone and fuel costs.
Should I upgrade to higher SEER to save money long-term? +
If you stay 12-plus years and cooling costs exceed $120 monthly, stepping to 16 SEER recovers the premium. Below that, this 14 SEER unit's lower upfront cost wins. Run the math using your local energy rates and expected annual hours above 85 degrees.
What happens to my warranty if I don't register online? +
Unregistered units typically default to five-year coverage instead of ten years. Registration is free and takes minutes on Goodman's website. Keep your receipt and serial number handy when registering to activate full coverage.

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