Independent Review · Updated June 2026

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

High-efficiency gas furnace and AC combo with excellent SEER and AFUE ratings

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 Air Conditioner System - Upflow
Current Price
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// Bottom Line
This 2-ton Goodman system is ideal for homeowners upgrading from older equipment or contractors building complete heating and cooling solutions for mid-sized homes. The 96% AFUE furnace and 14 SEER air conditioner deliver strong efficiency without premium pricing.

Review

The Goodman 2-ton gas furnace and air conditioner system strikes a practical balance between performance and cost in the mid-tier HVAC market. This upflow configuration combines a 60,000 BTU furnace with a 24,000 BTU cooling capacity, making it suitable for modest to medium-sized homes. The system ships with comprehensive documentation and carries Goodman's reputation for straightforward reliability. Unlike high-end equipment laden with smart controls, this unit focuses on proven efficiency and ease of service.

Efficiency numbers tell the real story here. The furnace delivers 96% AFUE, meaning 96 cents of every heating dollar goes to warming your home, with only minimal waste up the PVC flue. The air conditioner's 14 SEER1 rating qualifies for Energy Star recognition and represents solid performance for the price segment. The two-stage burner and ECM variable-speed blower motor allow the system to modulate heating output, reducing short cycling and delivering more consistent comfort than single-stage equipment.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% units
  • 14 SEER air conditioner meets modern efficiency standards and qualifies for Energy Star certification
  • Two-stage burner and ECM multi-speed blower motor optimize performance across varying load conditions
  • Lifetime heat exchanger warranty plus 10 years unit replacement and parts coverage with registration
  • PVC exhaust compatibility simplifies venting in tight installations or retrofit applications

Cons

  • Single-stage air conditioner compressor provides less granular cooling control than two-stage alternatives
  • 71 dB noise level at full capacity may be noticeable in open-concept living spaces
  • R454B refrigerant requires specialized technician training and certified equipment for service work

Who Should Buy

Best For

Homeowners in moderate climates seeking reliable, efficient heating and cooling without paying for premium variable-capacity compressors. Contractors installing complete systems for homes where good efficiency and straightforward service matter more than cutting-edge noise reduction.

Consider Alternatives If

Buyers in extremely hot climates who need maximum cooling modulation, or anyone prioritizing whisper-quiet operation should explore two-stage compressor units instead.

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

Installation requires standard electrical service of 115V single-phase 60 Hz power with breaker sizing between 14.3 and 25 amps. The upflow A-coil configuration fits typical basement or utility closet installations. Suction and liquid lines use 3/4 inch and 3/8 inch connections respectively, with 50 feet of pre-insulated suction line included. PVC exhaust venting simplifies ductwork routing compared to metal alternatives.

Warranty & Reliability

Goodman backs this system with a lifetime heat exchanger warranty, 10 years of unit replacement coverage, and 10 years of parts coverage when you register online. This represents solid protection for a mid-market product. The lifetime heat exchanger coverage particularly matters, as that component typically accounts for significant repair costs in mid-life furnace failures.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU60,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger, 10 Years Unit Replacement, and 10 Years Parts with Online Registration
Decibel Level (dBA)71
Weight (in lbs)120.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeRotary
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size14.3 amps
Tonnage3 Ton
Height34.5"
Width17.5"
Depth28.75"
ResourcesGMEC96 Installation Manual GMEC96 Specifications Sheet GMEC96 Owner's Manual GMEC96 Service Manual GMEC96 Replacement Parts Manual GMEC96 Brochure Goodman Furnace 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 - ECM
Maximum CFM1200
Flue LocationRight
Burner StagesTwo
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is this system appropriate for a 2,000 square foot home? +
Yes, the 2-ton capacity suits homes in that range well, assuming standard insulation and climate. The 24,000 BTU cooling capacity and 60,000 BTU heating capacity provide adequate capacity for moderate climates. Have a manual load calculation performed to confirm sizing for your specific home.
Can I install this system myself if I have HVAC experience? +
Not recommended. R454B refrigerant handling requires EPA Section 608 certification. The two-stage gas burner requires certified ignition and safety checks. Hire a licensed contractor to ensure proper commissioning, safety testing, and warranty validity.
How does 14 SEER compare to newer high-efficiency units? +
Fourteen SEER represents solid mainstream efficiency from 2024 standards. Premium units reach 16-18 SEER with variable-capacity compressors and advanced controls. This unit provides 85-90% of that efficiency gain at substantially lower cost, making it excellent value for moderate climates.
What makes the 96% AFUE furnace more efficient than standard units? +
Secondary heat exchangers capture additional warmth from exhaust gases before they exit. Most furnaces operate at 80-90% AFUE and lose more energy up the flue. That six-percentage-point improvement translates to measurable gas savings over fifteen to twenty year equipment lifespan.
Will online warranty registration be difficult? +
Goodman's online registration process is straightforward and takes ten to fifteen minutes. You'll need the serial number and model number from your equipment. Registration unlocks the full warranty benefits, so complete it promptly after installation.

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