Independent Review · Updated June 2026

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

Energy Star 14 SEER system balances efficiency gains with real-world affordability

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 system works best for contractors handling retrofit jobs in moderate climates where seasonal heating and cooling demands are balanced. The 96% AFUE furnace paired with a 14 SEER condenser delivers solid efficiency without premium pricing, making it practical for budget-conscious homeowners upgrading aging equipment.

Review

The Goodman 2-ton gas furnace and air conditioning system positions itself as the practical middle ground in the residential HVAC market. With a 96% AFUE furnace producing 60,000 BTU and a 14 SEER air conditioner rated for 24,000 BTU cooling capacity, this upflow unit targets contractors and homeowners who prioritize balanced heating and cooling performance over premium efficiency tiers. The system carries Energy Star certification and uses R454B refrigerant, meeting current environmental standards without excessive cost premium.

Performance metrics show competent but not exceptional efficiency. The furnace's two-stage burner and variable-speed ECM blower motor work together to reduce waste during part-load operation, while the single-stage rotary compressor handles full-capacity cooling at 71 dB. Electrical requirements remain modest at 115V single-phase with a 14.3 to 25-amp breaker range, simplifying installation in existing homes. The 1200 CFM maximum airflow with 3/4-inch suction line insulation supports the 2-ton cooling capacity across typical residential ducting.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower heating costs, especially during winter months in colder regions
  • 14 SEER cooling efficiency meets Energy Star requirements with R454B low-GWP refrigerant for environmental compliance
  • Two-stage burner on furnace improves comfort and part-load efficiency during milder weather
  • Variable-speed ECM blower motor reduces energy consumption compared to single-speed alternatives
  • Lifetime heat exchanger warranty provides long-term protection against the costliest failure point
  • Upflow/horizontal A-coil configuration allows flexible installation in basements or crawl spaces

Cons

  • Single-stage condenser compressor cannot modulate cooling capacity, limiting part-load efficiency on mild days
  • 71 dB noise level is slightly elevated, potentially noticeable during operation in quiet spaces
  • Entry-level SEER2 rating means newer 16+ SEER systems deliver faster payback in high-cooling climates

Who Should Buy

Best For

Contractors installing replacement systems in homes with moderate heating and cooling needs across temperate climates. Budget-conscious homeowners seeking reliable efficiency without premium pricing who plan to stay in their homes for 10+ years.

Consider Alternatives If

Buyers in extremely hot climates should consider higher SEER units, and those prioritizing quietest operation should evaluate units rated below 70 dB.

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

Installation complexity is moderate. The upflow A-coil configuration fits standard basement or crawl space layouts, requiring plastic PVC exhaust flue venting. Line sets use 3/8-inch liquid and 3/4-inch suction sizing, both common in residential work. AHRI certificate 7368833 documents proper system matching. The 120-pound weight and compact dimensions of 34.5 inches tall by 17.5 inches wide by 28.75 inches deep allow reasonable maneuvering through standard doorways and tight spaces.

Warranty & Reliability

Coverage includes a lifetime heat exchanger warranty addressing the furnace's most expensive failure mode, plus 10 years of parts coverage with online registration. This combination provides solid long-term protection typical for mid-market Goodman equipment. The lifetime heat exchanger warranty particularly shields against corrosion failures that would otherwise cost $1,500 or more to replace, making it meaningful coverage for homeowners keeping the system beyond the standard 5-year timeframe.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU60,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger 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"
ResourcesGoodman Brochure Goodman Install 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
AHRI Certificate Number7368833
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Burner StagesTwo
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

How does the 96% AFUE compare to other furnaces on the market? +
96% AFUE sits in the efficient category without reaching premium status. Systems at 95% or lower are common in budget models, while high-efficiency units reach 97-98% AFUE. The difference amounts to roughly 2 percent heating fuel savings versus 95% units, translating to $80 to 120 annually on typical heating bills in moderate climates.
Can this system handle both natural gas and propane? +
Yes, the furnace supports both fuel types, though conversion between them requires a qualified technician to adjust burner settings and orifice sizing. Propane operation produces the same 60,000 BTU output as natural gas, making this system adaptable to properties without gas line access.
Is 14 SEER adequate cooling efficiency for hot climates? +
14 SEER provides moderate efficiency suitable for temperate regions with 40 to 60 cooling days annually. Hot climates exceeding 90 days above 85 degrees should consider 16+ SEER units, where higher efficiency pays back installation costs through lower cooling season electricity use within 5 to 8 years.
What makes this different from ACiQ versus Goodman? +
This unit carries Goodman branding with ACiQ component manufacturing. Goodman and ACiQ share ownership under the same corporation, meaning parts compatibility and warranty support remain consistent. The practical distinction involves service network familiarity rather than actual product quality differences.
Does online registration actually extend the warranty? +
Yes, registering within 30 days of installation upgrades parts coverage to 10 years. Skipping registration reduces it to 5 years parts coverage. The lifetime heat exchanger warranty applies regardless of registration status.

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