Independent Review · Updated June 2026

Goodman 2 Ton 14 SEER 96% 40,000 BTU Furnace & AC System - R410A Horizontal

96% furnace efficiency meets 14 SEER cooling in a proven combo package

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% 40,000 BTU Furnace & AC System - R410A Horizontal
Current Price
$0
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ system delivers solid efficiency for mixed climates where heating and cooling both matter. Best for homeowners upgrading from older equipment who want dependable performance without premium pricing.

Review

The ACiQ 2-ton system sits squarely in the practical middle of the residential HVAC market. This unit combines a high-efficiency 96% AFUE gas furnace with a 14 SEER air conditioning coil, delivering respectable performance for homeowners balancing heating and cooling needs. The package uses R454B refrigerant, reflecting current industry environmental standards. Available with rebates and backed by a 10-year warranty, this system targets price-conscious buyers and contractors who prioritize reliability over cutting-edge technology.

Heating delivers 40,000 BTU output through a single-stage burner, while cooling provides 24,000 BTU capacity with a scroll compressor. The 96% AFUE rating significantly outperforms legacy furnaces at 80-85%, translating to meaningful energy savings in heating seasons. The multi-speed blower motor reaches 800 CFM maximum, allowing technicians to dial in comfort curves for different rooms. However, the single-stage design operates at full capacity or off, without the modulating efficiency of premium two-stage competitors. At 70 dB, operation is noticeably louder than variable-speed alternatives.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency cuts heating costs significantly compared to standard 80-85% units
  • 14 SEER cooling rating with R454B refrigerant meets current EPA standards and saves on AC expenses
  • Multi-speed blower motor adjusts airflow from 0-800 CFM for better comfort and dehumidification control
  • Compact A-coil design fits tight spaces, works in upflow or horizontal configurations
  • 10-year warranty with online registration covers major components and provides solid peace of mind

Cons

  • Single-stage compressor and burner limit efficiency gains compared to two-stage models
  • 70 dB sound level is louder than premium variable-capacity units, noticeable during operation
  • 3 ton cooling capacity mismatches the 2 ton title, creating potential sizing confusion for buyers

Who Should Buy

Best For

Contractors seeking reliable mid-tier equipment for mixed-use residential installations will appreciate the straightforward single-stage design and strong 96% heating efficiency. Homeowners in northern or transitional climates who value furnace performance over premium features find good value here.

Consider Alternatives If

Buyers in consistently hot climates wanting maximum AC efficiency or those prioritizing whisper-quiet operation should explore two-stage or variable-capacity alternatives.

Goodman 2 Ton 14 SEER 96% 40,000 BTU Furnace & AC
$0
Buy at HVACDirect →

Installation

Installation suits both upflow and horizontal configurations thanks to the A-coil design. The unit requires standard gas and electrical connections: 115V single-phase 60Hz service with 17.1 to 25 amp breaker capacity. Refrigerant lines use 3/8 inch liquid and 3/4 inch suction connections with sweat valves, standard for technician experience levels. Compact dimensions, 34.5 inches tall by 17.5 wide by 28.75 deep, fit most attic and basement spaces. PVC flue venting on the right side simplifies installation in typical home configurations.

Warranty & Reliability

The 10-year parts warranty with online registration provides solid coverage for compressor, heat exchanger, and major components. Registration is straightforward and often completed during installation. This warranty length matches industry standards for mid-tier equipment, offering reasonable protection without premium pricing. Labor is not included, so service calls beyond parts replacement cost extra. The warranty reflects ACiQ's confidence in manufacturing quality and gives buyers meaningful recourse for defects.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU40,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)70
Weight (in lbs)120.000000
FeatureSpec
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
Tonnage3 Ton
Valve TypeSweat
Height34.5"
Width17.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM800
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does this 2-ton unit have 3-ton specs listed? +
This appears to be a SKU data mismatch on the listing. The 24,000 BTU cooling capacity confirms true 2-ton AC output. Always verify tonnage from BTU ratings rather than product titles, as labeling errors happen. Contact the seller for clarification before purchasing to confirm exact specifications match your home's load calculation.
Can I install this horizontally in an attic? +
Yes. The unit supports both upflow and horizontal configurations with its A-coil design. Horizontal installation works well for attics where vertical space is limited. Ensure adequate clearance for the 50-foot refrigerant line runs and confirm your local code allows plastic PVC flue venting in that location before final installation.
How much can I save on heating costs with 96% AFUE? +
Switching from an 80% furnace to 96% AFUE saves approximately 20% on heating energy annually, though actual savings depend on climate and usage. In a northern climate with 8,000 heating degree days, a typical home saves $200-400 yearly. Your local utility rates and home insulation dramatically affect real-world results, so calculate based on your specific conditions.
How does 14 SEER compare to newer high-efficiency units? +
14 SEER is solid mid-range efficiency. Premium systems reach 16-20 SEER with variable-speed compressors, but 14 SEER meets current standards and delivers measurable AC savings versus 10-12 SEER legacy units. For cooling-dominant climates, consider upgrading to 16 SEER models. In mixed climates, 14 SEER offers good value without premium pricing.
Is the 10-year warranty transferable if I sell my home? +
Most manufacturer warranties transfer to subsequent owners, but specific terms vary. Check ACiQ's warranty documentation or contact their support team directly. Confirm transferability before purchase if home resale is a consideration, as this adds significant value to your investment.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.