2 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal Review 2026

// Bottom Line

This Goodman 2-ton system excels for homeowners upgrading from older 10-13 SEER equipment or installing in moderate climates where single-stage cooling meets performance needs. The 96% AFUE gas furnace with two-stage burners and ECM blower motor delivers both heating efficiency and balanced year-round operation without premium pricing.

Review

The Goodman 2-ton gas furnace and air conditioner system represents a practical mid-tier solution for homeowners balancing efficiency upgrades with realistic budgets. With 60,000 BTU heating capacity and 24,000 BTU cooling output, it handles typical two to three-ton cooling loads in moderate climates. The unit combines a 96% AFUE furnace with an Energy Star qualified 14 SEER air conditioner, delivering noticeable savings over 10-year-old equipment while maintaining straightforward installation and service requirements.

Performance specifications emphasize efficiency without premium features. The furnace operates at 96% AFUE with two-stage burners, reducing cycle losses and improving comfort during partial-load heating periods. The air conditioner achieves 14 SEER1 efficiency using R454B refrigerant and a rotary compressor in single-stage configuration. The multi-speed ECM blower motor provides 1200 CFM maximum airflow, enabling better air distribution than basic single-speed alternatives while consuming less electricity during operation.

Pros & Cons

Pros

96% AFUE furnace efficiency with two-stage burners reduces gas heating costs significantly compared to 80-90% units
14 SEER air conditioner achieves Energy Star certification, meeting DOE standards for 2023+
Multi-speed ECM blower motor with 1200 CFM maximum airflow supports precise temperature control and better dehumidification
Compact 34.5-inch height and A-coil configuration fits tight attic and closet spaces where full-size units won't fit
Lifetime heat exchanger warranty covers the most expensive furnace component, reducing long-term ownership risk

Cons

Single-stage cooling compressor cannot modulate capacity, resulting in longer cycles and higher energy use in partial-load conditions
71 dB noise level during operation sits above the 65-68 dB range of premium models, noticeable in quiet home environments
R454B refrigerant requires EPA 608 certification for service technicians, limiting repair options to qualified contractors

Who Should Buy

Best For

Budget-conscious homeowners replacing 15+ year old systems or upgrading from 10-13 SEER equipment who want measurable efficiency gains without extended warranties. This system also works well for contractors installing mid-range solutions in moderate climate zones where variable cooling isn't essential.

Consider Alternatives If

Buyers in hot, humid climates needing consistent dehumidification should consider variable-capacity models, and noise-sensitive homeowners should audition this unit before purchasing.

2 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furn

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Installation

This horizontal A-coil unit requires PVC exhaust flue and fits upflow or horizontal configurations. Dimensions of 34.5 inches high, 17.5 inches wide, and 28.75 inches deep work in confined spaces. At 120 pounds, it requires two technicians for safe handling. Suction line needs 3/4-inch insulation over 50 feet maximum distance. Electrical requirements are straightforward, 115V single phase 60 Hz with 14.3 to 25-amp breaker sizing.

Warranty & Reliability

Coverage includes lifetime heat exchanger warranty, 10-year unit replacement, and 10-year parts coverage with online registration. The lifetime heat exchanger protection is significant because this component typically costs 40-60 percent of furnace replacement. Remaining warranties are industry-standard for mid-tier equipment. Online registration requirement is simple but essential for full coverage activation.

Specifications

SKU	ACIQ-24-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	24,000
Heating BTU	60,000
Refrigerant	R454B
Electrical	115 V. 1 Phase 60 Hz
Warranty	Lifetime Heat Exchanger, 10 Years Unit Replacement, and 10 Years Parts with Online Registration
Decibel Level (dBA)	71
Weight (in lbs)	120.000000
Feature	Spec
Energy Star	Yes
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Rotary
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	25 amps
Min. Breaker Size	14.3 amps
Tonnage	3 Ton
Height	34.5"
Width	17.5"
Depth	28.75"
Resources	GMEC96 Installation Manual GMEC96 Specifications Sheet GMEC96 Owner's Manual GMEC96 Service Manual GMEC96 Replacement Parts Manual GMEC96 Brochure Goodman Furnace 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.
Configuration	Upflow/Horizontal
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	96%
Blower Motor	Multi-Speed - ECM
Maximum CFM	1200
Flue Location	Right
Burner Stages	Two
Fuel Type	Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

How does 14 SEER cooling compare to older systems, and what savings can I expect? +

A 14 SEER air conditioner uses approximately 35-40 percent less electricity than 10 SEER models from 2010-2012. Annual cooling cost savings depend on local electricity rates and runtime, but homeowners typically see $200-400 annual reductions in moderate climates, paying back equipment cost in 8-12 years.

Is this system compatible with my existing ductwork and thermostat? +

Yes, this unit works with standard ductwork and any conventional or programmable thermostat. The 1200 CFM airflow rate fits most residential systems. Verify your current ducts are sized for 2-ton capacity, minimum 5-inch equivalent diameter main trunk recommended.

What's the difference between 14 SEER and SEER2, and does this unit meet current efficiency standards? +

14 SEER1 converts to approximately 11.2 SEER2 under newer test procedures. This system meets 2023 DOE standards for non-cold-climate zones and earns Energy Star certification, though SEER2 was the official metric beginning January 2023.

How does single-stage cooling affect efficiency and comfort compared to variable-capacity systems? +

Single-stage units cycle on and off rather than modulating capacity, using more energy during mild weather and creating temperature swings. Variable-capacity models maintain steadier temperatures and achieve 16-18 SEER ratings, but cost 30-40 percent more, making them better for humid climates.

What does the lifetime heat exchanger warranty actually cover, and how do I activate it? +

This warranty replaces the furnace heat exchanger at no cost if failure occurs from manufacturing defects. Register online within 30 days of installation activation. Labor costs for replacement are your responsibility, but the exchanger itself, typically 40-60 percent of furnace cost, is fully covered.

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