Independent Review · Updated June 2026

2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

High-efficiency gas furnace and AC combo with excellent SEER and AFUE ratings

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$0
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// Bottom Line
This 2-ton Goodman system is ideal for contractors and homeowners seeking reliable heating and cooling in smaller to mid-sized homes with tight attics or crawl spaces. The 96% AFUE furnace and 14 SEER AC unit deliver strong energy performance at an accessible price point, backed by solid warranty protection.

Review

The Goodman 2-ton gas furnace and air conditioner system represents a balanced entry point in the mid-efficiency HVAC market. With a 96% AFUE furnace paired to a 14 SEER AC unit, this horizontal configuration addresses real contractor pain points: tight installation spaces, straightforward service access, and modern refrigerant compatibility. At $0 pricing, the value proposition centers on reliable performance rather than cutting-edge features.

Heating capacity reaches 40,000 BTU through a two-stage burner that adjusts to demand, while cooling delivers 24,000 BTU at standard noise levels (71 dB). The multi-speed ECM blower manages up to 800 CFM airflow efficiently, adapting to load conditions. Energy Star certification confirms the 96% AFUE and 14 SEER ratings meet federal efficiency thresholds. Suction lines accommodate 3/4-inch insulation, and the 3/8-inch liquid line supports proper refrigerant flow with R454B.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% alternatives
  • 14 SEER AC unit meets Energy Star standards, delivering 24,000 BTU cooling output with 71 dB noise level
  • Two-stage burner and multi-speed ECM blower motor optimize comfort across varying load conditions
  • Horizontal A-coil configuration fits tight spaces where vertical setups won't work
  • Lifetime heat exchanger warranty plus 10-year unit replacement coverage provides strong peace of mind
  • PVC exhaust compatibility simplifies venting in modern homes without masonry chimneys

Cons

  • Single-stage AC compressor lacks the efficiency gains of two-stage or variable-speed alternatives
  • R454B refrigerant requires technicians with proper certification, limiting service options in some areas
  • 115V single-phase requirement may require dedicated circuit in older electrical panels with limited capacity

Who Should Buy

Best For

Homeowners upgrading older 80% AFUE furnaces in modest-sized homes (up to 2 tons) will see tangible energy savings from the 96% efficiency rating. Contractors installing systems in attics, basements, or horizontal spaces benefit from the flexible A-coil design and straightforward PVC venting requirements.

Consider Alternatives If

Buyers prioritizing ultra-quiet operation or maximum cooling efficiency should explore 16+ SEER variable-speed systems, as this single-stage compressor peaks at 71 dB and 14 SEER.

2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$0
Buy at HVACDirect →

Installation

The horizontal A-coil design installs easily in attics, crawl spaces, or side-mounted positions where vertical clearance is limited. PVC exhaust venting eliminates costly chimney modifications in modern homes. Electrical requirements are modest: 115V single-phase 60 Hz with breakers ranging from 14.3 to 25 amps. Most installations complete within standard timeframes for experienced technicians familiar with Goodman equipment.

Warranty & Reliability

Coverage includes a lifetime heat exchanger warranty (parts and labor in many cases), 10-year unit replacement protection, and 10-year parts coverage with online registration. This tiered approach protects against catastrophic failures while incentivizing proper maintenance. Owners should register immediately after installation to activate full coverage and document the purchase date.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU40,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger, 10 Years Unit Replacement, and 10 Years Parts with Online Registration
Decibel Level (dBA)71
Weight (in lbs)120.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeRotary
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size14.3 amps
Tonnage3 Ton
Height34.5"
Width17.5"
Depth28.75"
ResourcesGMEC96 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 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM800
Flue LocationRight
Burner StagesTwo
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

What does 96% AFUE mean for my heating bills? +
96% AFUE means 96 cents of every heating dollar converts to home warmth, with only 4 cents lost through exhaust. Compared to 80% AFUE furnaces, you save roughly 16% on seasonal heating costs, totaling $300-600 annually depending on climate and usage patterns.
Can this system fit in a tight attic space? +
Yes. The horizontal A-coil design measures 34.5 inches tall, 17.5 inches wide, and 28.75 inches deep, fitting most attic joist cavities. The 50-foot refrigerant line run allows flexible placement away from living spaces.
How does 14 SEER compare to newer air conditioners? +
14 SEER meets Energy Star standards but trails 16+ SEER variable-speed units in efficiency and comfort modulation. This single-stage compressor suits moderate climates but may cycle more in extreme heat, increasing wear and utility costs.
Is R454B refrigerant hard to find service for? +
R454B requires EPA Section 608 Type II certification. Availability is growing as older refrigerants phase out, but smaller rural markets may have limited technicians. Verify local service capacity before purchasing if you're in a remote area.
What happens if the heat exchanger fails after 10 years? +
The lifetime heat exchanger warranty covers replacement parts and labor indefinitely. However, 10-year unit replacement coverage expires, so labor after year 10 becomes your responsibility, though parts remain covered.

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