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

// Bottom Line

This 2-ton Goodman system is ideal for homeowners upgrading older equipment in moderate climates where balanced heating and cooling matter equally. The 96% AFUE furnace and 14 SEER condenser combination justifies the $2,466 price through energy savings and proven manufacturer reliability.

Review

The Goodman 2-ton combination system represents the practical middle ground for residential HVAC replacement. This horizontal setup bundles a 60,000 BTU gas furnace with a 24,000 BTU air conditioner condenser unit, simplifying purchasing decisions for contractors and homeowners alike. At $2,466, it positions itself between budget options and premium variable-capacity systems, making it a common choice for standard replacement jobs in moderate climates.

Performance metrics tell a compelling efficiency story. The furnace delivers 96% AFUE, meaning 96 cents of every heating dollar goes into your home rather than up the flue. Cooling reaches 14 SEER with Energy Star approval, qualifying owners for rebates in many states. The variable-speed ECM blower adjusts to 1,200 CFM maximum, running quietly at 71 decibels. Two-stage burner modulation and single-stage compressor create acceptable comfort without premium pricing.

Pros & Cons

Pros

96% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% alternatives
Energy Star certification with 14 SEER cooling efficiency qualifies for many utility rebates
Two-stage burner and variable-speed ECM blower provide comfort and quiet operation at 71 dB
Compact horizontal A-coil configuration (34.5 inches tall) fits tight attic and basement spaces
10-year warranty with online registration covers parts and labor for residential applications

Cons

Single-stage compressor limits part-load efficiency in mild weather compared to two-stage models
Plastic PVC exhaust requirement increases installation costs in older homes with metal flues
R454B refrigerant adds complexity and cost if future service is needed

Who Should Buy

Best For

Homeowners in mixed climates replacing 15+ year old furnace and air conditioner units simultaneously. This system works best for houses under 2,000 square feet where 2-ton capacity matches load calculations.

Consider Alternatives If

Anyone in exclusively hot climates should prioritize higher SEER ratings, and buyers in cold regions may want higher AFUE models or heat pump systems.

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

$2466

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Installation

Installation requires standard horizontal mounting in attic or horizontal basement locations. The 34.5-inch height fits standard rafter spacing. Electrically, the system needs a 25-amp maximum breaker and 115V, 1-phase 60Hz service, standard in all homes. PVC exhaust flue piping must be run outside. Refrigerant lines use 3/8-inch liquid and 3/4-inch suction with pre-insulated 50-foot lineset included.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty upon online registration, a strong offering in this price category. The extended coverage typically includes compressor, heat exchanger, and electrical components. Most contractors recommend registration within 30 days of installation to activate full protection.

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	10 Years 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	Goodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman Warranty You will need AdobeÂ® AcrobatÂ® 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	Downflow/Horizontal
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
AHRI Certificate Number	7368838
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	96%
Blower Motor	Variable Speed - ECM
Maximum CFM	1200
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

Is 14 SEER enough for my cooling needs? +

14 SEER meets federal minimum standards and qualifies as Energy Star. For moderate climates, this delivers adequate efficiency. Hotter regions may justify 16+ SEER two-stage units, but cooling costs remain reasonable here. Compare local electricity rates to determine ROI on higher SEER options.

Can this system work in my attic with limited height? +

The horizontal A-coil measures 34.5 inches tall, fitting standard 48-inch rafter spacing. However, you need clearance above for air return and insulation. Verify your attic space before purchase. Contractors typically allow 6-12 inches above the unit for proper airflow.

How much will this save me on heating costs versus my old furnace? +

If replacing an 80% AFUE furnace with this 96% unit, you save approximately 16% on heating bills. A $120 monthly winter bill drops roughly $19. Savings compound over 15-20 years, offsetting initial equipment cost multiple times over in cold climates.

How does this compare to higher-end Goodman two-stage systems? +

Two-stage compressor units cost $500-800 more but reduce runtime in mild weather, improving comfort and efficiency. For moderate climates with gentle seasonal transitions, single-stage performance difference is modest. Two-stage justifies cost mainly in extreme hot or cold regions.

What does the 10-year warranty actually cover? +

Goodman covers manufacturing defects in compressor, heat exchanger, and parts for 10 years. Labor coverage varies by dealer. Registration is mandatory. This doesn't cover maintenance items like filters or refrigerant recharge outside warranty periods.

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