Independent Review · Updated June 2026

2 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Heat Pump System - Horizontal

96% AFUE furnace with 14 SEER cooling delivers strong efficiency in a compact horizontal unit

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 60,000 BTU Goodman Gas Furnace and Heat Pump System - Horizontal
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// Bottom Line
This ACiQ unit is ideal for homeowners upgrading older systems in homes with horizontal attic space or crawlspace installations. The 96% AFUE rating and 14 SEER cooling efficiency make it a solid choice for moderate climates where balanced heating and cooling performance matters.

Review

The ACiQ 2-ton horizontal furnace and heat pump system sits in the practical middle ground of residential HVAC equipment. This unit combines a 96% AFUE gas furnace with 14 SEER cooling capacity in a single horizontal package, addressing contractors' and homeowners' need for efficient all-in-one solutions. The 60,000 BTU heating and 24,000 BTU cooling capacity positions it for 2-ton applications in modest-sized homes or supplementary heating scenarios.

Performance numbers tell a straightforward story. The 96% AFUE rating outperforms standard 80-85% equipment and sits just below premium condensing units reaching 98%. The 14 SEER cooling efficiency with R454B refrigerant meets Energy Star requirements without overpromising. A single-stage scroll compressor and single-stage burner keep things simple and reliable, though they sacrifice partial-load efficiency versus variable-capacity designs. Multi-speed blower operation at up to 1200 CFM gives flexibility for different ductwork configurations.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs by 8-12% compared to 80-85% AFUE systems
  • 14 SEER rating and Energy Star certification deliver respectable cooling efficiency for the price point
  • Compact horizontal design (21.125 inches tall, 26 inches deep) fits tight attic and crawlspace installations
  • PVC exhaust flue compatibility simplifies venting and reduces installation costs versus high-temp venting
  • 10-year warranty with online registration provides solid coverage for parts and labor

Cons

  • Single-stage burner and compressor lack the efficiency gains of variable-stage alternatives in partial-load conditions
  • 70 dBA noise level runs slightly louder than premium competitors with variable-speed blowers
  • R454B refrigerant requires technician certification for service, potentially limiting local repair options

Who Should Buy

Best For

Homeowners in moderate climates replacing 15-20 year old furnace systems, particularly those with horizontal attic or crawlspace configurations who value straightforward installation. Budget-conscious contractors seeking reliable spec-sheet efficiency without premium pricing.

Consider Alternatives If

Anyone in extremely cold climates needing modulating burner efficiency, or homeowners with strict noise restrictions requiring variable-speed operation.

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

Horizontal orientation makes this unit suitable for upflow installations in attics or horizontal crawlspaces. PVC exhaust venting requirement simplifies flue design compared to high-temperature stainless steel. The 120-pound weight requires two technicians for safe handling in tight spaces. Suction and liquid line sizing (3/4 inch and 3/8 inch respectively) must match your existing refrigerant lines, or new linesets are necessary. 208/230V single-phase electrical with 17.1-25 amp breaker requirement fits standard home electrical panels.

Warranty & Reliability

Ten-year parts and labor warranty activates with online registration, providing solid protection against compressor failure and manufacturing defects. Goodman's evaporator coil warranty extends coverage for the heat pump function. This warranty length matches competitor standards but requires registration within 30 days of installation, so documentation matters.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU24,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)70
Weight (in lbs)120.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM1200
ConfigurationHorizontal
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Height21.125"
Width17.5"
Depth26"
ResourcesCHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil 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.
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
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the spec sheet list both 2-ton and 3-ton designations? +
The unit delivers 24,000 BTU in both heating and cooling, which technically equals 2 tons per 12,000 BTU per ton. Some listings reference the compressor tonnage class for parts compatibility. Confirm the 24,000 BTU figures match your load calculation regardless of tonnage labeling.
Can I install this in an upflow basement configuration or only horizontal? +
This model is specifically rated for horizontal and upflow orientation, making it suitable for basement installations where you position it horizontally above ductwork or in attic spaces. Verify your ductwork can accept upflow discharge before purchase.
How does 96% AFUE compare to higher-efficiency models? +
96% AFUE is excellent for mid-range equipment. Premium models reach 98-99% AFUE but cost significantly more. In moderate climates, the difference saves roughly $100-200 annually versus 80% AFUE equipment, justifying the upgrade economically over 5-7 years.
What advantages does R454B refrigerant offer versus R410A? +
R454B provides identical performance to R410A in most applications but carries lower environmental impact through reduced global warming potential. Service costs remain similar since both require EPA certification. Retrofitting existing R410A systems requires new lineset components.
Does the 10-year warranty cover parts only or include labor? +
The warranty covers both parts and labor when you register online within 30 days of installation. Labor coverage requires keeping your original paperwork proving professional installation by a licensed contractor.

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