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

// Bottom Line

This Goodman system works best for homeowners in mild-to-moderate climates who need reliable heating and cooling without premium pricing. The 96% AFUE furnace will cut heating costs significantly compared to older units, and the 14 SEER air conditioner delivers respectable efficiency for the budget tier.

Review

The Goodman 2-ton gas furnace and air conditioner system positions itself as a solid mid-market offering for residential HVAC replacement. With a 96% AFUE furnace and 14 SEER cooling unit, this equipment targets contractors and homeowners seeking genuine efficiency improvements without venture-capital pricing. The 60,000 BTU heating output and 24,000 BTU cooling capacity make it suitable for small-to-medium homes in moderate climates where performance doesn't require bleeding-edge specifications.

Performance data shows the 96% AFUE furnace will recoup efficiency investment quickly through reduced gas consumption, particularly valuable in colder months. The 14 SEER air conditioner delivers competitive cooling efficiency, though it doesn't reach the 16-plus SEER tiers. Maximum CFM of 1,200 with multi-speed blower motor allows decent distribution, and the rotary compressor with R410A refrigerant support meets current environmental standards. Single-stage operation means less modulation, but heating and cooling cycles remain reliable for typical residential demand.

Pros & Cons

Pros

96% AFUE furnace efficiency means lower heating bills, especially in transitional seasons
14 SEER cooling efficiency provides solid performance without top-tier cost
PVC flue compatibility offers flexible and cost-effective venting options
Multi-speed blower motor adjusts to different load conditions for comfort
10-year parts warranty with online registration provides meaningful protection

Cons

Not Energy Star certified, so it misses some rebate opportunities in certain jurisdictions
Single-stage burner and condenser mean less modulation than premium models
71 dBA noise level is moderate, noticeable during operation compared to variable-speed units

Who Should Buy

Best For

This system suits homeowners replacing 10-plus year old equipment who want strong efficiency gains without premium pricing. It's particularly good for regions with moderate cooling demands where 14 SEER provides real energy savings without oversizing.

Consider Alternatives If

Buyers in hot climates needing maximum cooling efficiency or those seeking Energy Star certification for tax credits should explore higher-SEER alternatives.

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

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Installation

Installation requires standard 208/230V single-phase power with breaker sizing between 14.3 and 25 amps. The upflow/horizontal configuration suits most basements and utility closets. PVC venting compatibility simplifies flue installation and reduces costs. Refrigerant line sizing uses 3/8-inch liquid and 3/4-inch suction lines with 50-foot maximum line set length, typical for most residential applications. Documentation includes installation manuals for proper setup.

Warranty & Reliability

The 10-year parts warranty with online registration provides solid coverage for compressor, heat exchanger, and components. Registration requirement is standard practice and usually takes minutes. This warranty length meets industry expectations for mid-tier equipment and covers most catastrophic failures during the critical decade after installation.

Specifications

SKU	LS38343850
Brand/Manufacturer	Online Supply
Cooling BTU	24,000
Heating BTU	60,000
Refrigerant	R410A or R22
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	71
Weight (in lbs)	22.000000
Feature	Spec
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	96%
Blower Motor	Multi Speed
Maximum CFM	1200
Configuration	Upflow / Downflow
Flue Location	Right
Burner Stages	Single
Fuel Type	Gas
Height	26"
Width	17.5"
Depth	21"
Resources	CAPF Installation Manual CAPF 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.
Energy Star	No
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
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

What does 96% AFUE really mean for my heating costs? +

96% AFUE means 96 cents of every heating dollar converts to home warmth, only 4 cents lost up the flue. Compared to 78% AFUE older units, this furnace saves roughly 18% on heating bills, translating to significant savings over 10-15 years in moderate climates.

Can this system work in my basement with limited space? +

The 26-inch height, 17.5-inch width, and 21-inch depth fit most standard utility closets. PVC venting eliminates masonry requirements. Confirm 208/230V availability and that your breaker panel supports 14.3-25 amps. Upflow orientation works well in basements with return air above the unit.

How does 14 SEER cooling compare to newer models? +

14 SEER is mid-tier efficiency. Current premium units reach 18-20 SEER but cost substantially more. For moderate climates with 200-300 cooling hours annually, 14 SEER provides real savings over 10-13 SEER units without premium pricing, typically recouping cost difference in 5-7 years.

What's the difference between single-stage and variable-capacity systems? +

Single-stage burners and condensers run at full capacity when heating or cooling, creating on-off cycles. Variable systems modulate output, offering quieter operation and tighter temperature control. Single-stage is simpler, more reliable, and less expensive, with tradeoffs in comfort and sound.

Does the 10-year warranty cover everything? +

The 10-year parts warranty covers compressor, heat exchanger, and internal components after online registration. It typically excludes labor, refrigerant recharges, and outdoor damage. Review the full warranty document to confirm specific coverage limits for your situation.

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