Independent Review · Updated June 2026

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

High-efficiency 96% AFUE furnace with 14 SEER cooling in compact horizontal design

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
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// Bottom Line
This 2-ton system is ideal for homeowners with attic or basement space constraints who need solid heating and cooling efficiency without premium pricing. The 96% AFUE heating and 14 SEER cooling make it a balanced performer for moderate climates, while the horizontal configuration fits tight spaces where traditional units won't.

Review

The ACiQ 2-ton gas furnace and air conditioner system represents the practical middle ground in residential HVAC equipment. Branded as Goodman, this horizontal-configuration unit targets contractors and homeowners facing space limitations in attics, basements, and crawlspaces where traditional downflow or upflow units simply won't fit. With 40,000 BTU heating capacity and 24,000 BTU cooling output, it handles moderate residential loads effectively without oversizing common in smaller homes.

Performance metrics tell a solid story. The 96% AFUE rating means nearly all fuel converts to heat, a meaningful jump from standard 80-90% units and reducing heating bills noticeably in cold months. The 14 SEER cooling efficiency is respectable but not class-leading, reflecting honest positioning below premium units. The variable-speed ECM blower motor running up to 1,200 CFM provides flexible operation, adjusting output to demand rather than running at full capacity constantly. Electrical requirements of 208/230V single-phase with 14.3 to 25-amp breaker sizing align with standard residential service.

Pros & Cons

Pros

  • 96% AFUE efficiency reduces heating fuel consumption compared to 80-90% baseline units
  • 14 SEER cooling delivers respectable efficiency with 24,000 BTU capacity for 2-ton applications
  • Horizontal/downflow configuration solves installation challenges in attics, basements, and crawlspaces
  • Variable-speed ECM blower motor maximizes comfort by maintaining airflow without constant cycling
  • Two-stage burner and single-stage compressor provide reliable, predictable operation with fewer moving parts

Cons

  • Not Energy Star certified, meaning it lacks top-tier efficiency recognition some buyers prioritize
  • 71 dBA noise level is moderately loud for basement installations near living spaces
  • R454B refrigerant is still relatively new, with fewer technicians fully trained on servicing compared to R410A systems

Who Should Buy

Best For

Homeowners upgrading systems in tight spaces like finished basements or attics will appreciate the horizontal design. Those in moderate climate zones seeking straightforward heating/cooling without premium features find good value here.

Consider Alternatives If

Buyers in extreme climates needing high-stage heating, those prioritizing Energy Star certification, or anyone uncomfortable with newer R454B refrigerant should explore alternatives.

2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$0
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Installation

Horizontal installation requires accessible attic or basement space measuring at least 27.5 inches in height and 26 inches width and depth. The unit connects via 3/8-inch liquid line and 3/4-inch suction line with 3/4-inch insulation thickness, with 50-foot maximum line set length. PVC exhaust flue venting is required, simpler than traditional metal ductwork. Standard residential electrical service handles the load without panel upgrades.

Warranty & Reliability

The 10-year warranty requires online registration to activate full coverage, protecting against defects in materials and workmanship. This duration matches or exceeds many mid-tier competitors, though registering promptly is essential. Coverage details should be verified in Goodman's warranty documentation provided with purchase.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU40,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)120.000000
FeatureSpec
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line3/4"
Tonnage2 Ton
StyleA-Coil
Height27.5"
Width26"
Depth26"
ResourcesGoodman Installation Manual Goodman Specifications Goodman Brochure Goodman Warranty Information Goodman Service Instructions Goodman Kit Instructions Goodman Parts Manual 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.
AHRI Certificate Number7368837
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Energy StarNo
Burner StagesTwo
Fuel TypePropane, Natural Gas
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
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

What's the difference between this horizontal unit and standard downflow systems? +
Horizontal configuration allows installation in tight spaces like attics where traditional units won't fit. Both deliver same heating and cooling capacity, but horizontal saves 12-18 inches of vertical clearance. Ductwork distribution changes, requiring bottom-exit connections rather than side-mounted.
Can I upgrade from R410A to this R454B system? +
R454B refrigerant requires compatible components throughout the system. You cannot simply swap refrigerants without complete system replacement. Ensure your HVAC contractor has R454B certification and training before installation, as service procedures differ slightly from older refrigerants.
How much will 96% AFUE save on heating costs? +
Compared to 80% AFUE systems, 96% AFUE delivers roughly 20% lower heating fuel consumption. Savings depend on climate, local gas prices, and home insulation. In cold regions using natural gas, annual savings typically range from 300 to 600 dollars for average homes.
Is 14 SEER cooling sufficient for hot climates? +
14 SEER is adequate for mild-to-moderate climates but lags premium 16-20 SEER systems. If you live in hot, humid regions with extended cooling seasons, consider higher SEER units. This system works well for northern climates where cooling runs seasonally rather than year-round.
Do I need special tools or licensing to install this? +
Yes. HVAC installation requires EPA Section 608 certification for refrigerant handling, plus local licensing in most states. Professional installation is strongly recommended to ensure proper commissioning, test-outs, and warranty compliance.

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