Goodman 2 Ton 14 SEER 96% 60,000 BTU Furnace & AC System - R410A Horizontal Review 2026

// Bottom Line

This Goodman combo system works best for homeowners replacing older units in moderate climates who want reliable performance without premium pricing. The 96% AFUE furnace and 14 SEER AC deliver solid efficiency gains over standard equipment, making it a practical step up that qualifies for rebates.

Review

The Goodman 2-ton system represents a practical middle-ground in the residential HVAC market. It combines ACiQ's manufacturing approach with Goodman's reputation for dependable equipment that contractors know well. At this price point, buyers are getting a full matched-pair solution rather than piecing together separate components. The horizontal configuration works well for basements, crawlspaces, and attic installations where vertical clearance is limited.

Performance specs tell the real story here. The furnace delivers 24,000 BTU heating output with 96% AFUE, meaning 96 cents of every heating dollar actually heats your home. On cooling, you get 24,000 BTU capacity at 14 SEER1, translating to roughly 14 BTU of cooling per watt consumed. The scroll compressor and multi-speed blower handle most residential loads efficiently. Operating at 70 dBA is moderate, audible but not disruptive in typical homes. The single-stage design keeps costs down but sacrifices the comfort modulation of variable-capacity systems.

Pros & Cons

Pros

96% AFUE furnace efficiency cuts heating costs significantly compared to 80% baseline units
14 SEER cooling efficiency meets Energy Star standards, reducing summer electricity consumption
R454B refrigerant is low-GWP, addressing environmental regulations going forward
Multi-speed blower motor adapts to varying load conditions for comfort and efficiency
10-year warranty with online registration provides solid coverage and peace of mind

Cons

2-ton cooling capacity paired with 24,000 BTU heating capacity creates mismatch for balanced systems
Single-stage furnace and condenser lack modulation for maximum comfort in variable climates
70 dB noise level is audible during operation, noticeable in quiet homes

Who Should Buy

Best For

Homeowners in moderate climates upgrading from 15-20 year old systems want a reliable step-up without premium pricing. This system suits properties with modest cooling demands and straightforward installation scenarios where horizontal mounting works.

Consider Alternatives If

Skip this if you need true high-efficiency modulation, live in hot climates requiring aggressive cooling, or want whisper-quiet operation in noise-sensitive spaces.

Goodman 2 Ton 14 SEER 96% 60,000 BTU Furnace & AC

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Installation

This unit requires standard gas and electrical hookups plus refrigerant lines with 3/8 inch liquid and 3/4 inch suction sizing. PVC exhaust flue works with modern condensing furnace venting. Horizontal orientation demands proper condensate drainage. Installation fits well with 208/230V single-phase service at 17-25 amps. Most qualified HVAC technicians complete installation in 4-6 hours for straightforward replacements.

Warranty & Reliability

The 10-year parts warranty activates with online registration, covering compressor, coil, and furnace components. This protects against manufacturing defects but excludes wear items and installation errors. Registration takes five minutes online and significantly extends peace of mind compared to standard limited warranties. Dealer support varies by region.

Specifications

SKU	ACIQ-24-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	24,000
Heating BTU	24,000
Refrigerant	R454B
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	70
Weight (in lbs)	120.000000
Feature	Spec
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	96%
Blower Motor	Multi Speed
Maximum CFM	1200
Configuration	Horizontal
Burner Stages	Single
Fuel Type	Gas
Height	21.125"
Width	17.5"
Depth	26"
Resources	CHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® 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.
Replaces	GSZ140251
Product Features	Rebate Available
Energy Star	Yes
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	25 amps
Min. Breaker Size	17.1 amps
Tonnage	3 Ton
Valve Type	Sweat
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

Why does the spec sheet list 2 tons but some specs say 3 tons? +

The product title specifies 2-ton cooling capacity, which is the correct rating. The 3-ton entry in specs appears to be a data error. Always verify tonnage from the model number and cooling BTU output, which reads 24,000 BTU at 2 tons. Contact the seller for clarification if uncertain before purchase.

Can I install this in my attic with flexible ductwork? +

Yes, the horizontal configuration suits attic installation. Ensure proper support beams handle the 120-pound weight. Ductwork can be flexible, but rigid is preferred for efficiency. You'll need adequate attic access and ventilation. PVC exhaust venting must exit the roof safely with proper slope for condensate drainage back to the unit.

How much will this cut my energy bills compared to my 1995 furnace? +

Old furnaces run 75-80% AFUE, so this 96% unit saves roughly 20% on heating costs. Cooling savings depend on your AC's current SEER, but 14 SEER versus older 8-10 SEER typically saves 30-40% on cooling. Combined annual savings usually range 25-35% for full replacements, varying by climate and usage.

Is R454B refrigerant widely available from technicians? +

R454B availability is growing but less established than R410A. Most major HVAC suppliers stock it, though rural areas may have limited access. Verify your local technician carries R454B before purchasing. Future regulations favor low-GWP refrigerants like R454B, so choosing it now ensures easier future servicing and compliance.

What does the 10-year warranty actually cover? +

The registered warranty covers parts defects on the compressor, coil, and furnace heat exchanger for 10 years. Labor is typically not included, so expect to pay technician rates for repairs. It excludes normal wear, improper installation, and maintenance failures. Register online immediately after installation to activate full coverage.

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