Independent Review · Updated June 2026

2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

High-efficiency gas furnace with variable-speed blower and modern refrigerant, built for tight installations.

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 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
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// Bottom Line
This ACiQ unit is ideal for contractors working in space-constrained applications who need solid efficiency without premium pricing. The 96% AFUE and variable-speed ECM motor make it smart for homeowners looking to balance operating costs with upfront investment.

Review

The ACiQ 2-ton upflow gas furnace and air conditioner system occupies an important middle ground in the residential HVAC market. This unit combines Goodman's established manufacturing reliability with modern efficiency standards at a competitive price point. The 40,000 BTU heating capacity and 24,000 BTU cooling capacity make it suitable for homes between 1,200 and 1,600 square feet. The variable-speed ECM blower motor and two-stage gas burner reflect current best practices in comfort-focused design.

Performance metrics are straightforward and competitive. The 96% AFUE rating means only 4% of heating energy is lost through the flue, a substantial improvement over 80% baseline furnaces. Cooling delivers 14 SEER1 efficiency with R454B refrigerant, current industry standard. The rotary compressor handles single-stage cooling efficiently for moderate climates. Maximum airflow of 1,200 CFM and 71 dB noise level keep operation reasonably quiet during heating cycles. The plastic PVC exhaust flue requirement simplifies venting through exterior walls.

Pros & Cons

Pros

  • 96% AFUE heating efficiency reduces natural gas consumption and monthly bills significantly
  • Variable-speed ECM blower motor adjusts airflow dynamically, improving comfort and reducing energy waste
  • Compact footprint at 26 inches tall by 17.5 inches wide fits tight utility closets and attic installations
  • Two-stage burner provides modulated heating for better temperature control and comfort
  • R454B refrigerant meets current EPA standards without retrofit concerns

Cons

  • 14 SEER1 cooling is mid-tier, not best-in-class for hot climates where 16+ SEER makes financial sense
  • Single-stage condenser limits cooling efficiency optimization compared to two-stage units
  • No Energy Star certification, despite high furnace efficiency

Who Should Buy

Best For

Contractors installing systems in homes with limited mechanical room space will appreciate the compact A-coil design. Homeowners in moderate climates prioritizing heating efficiency and long-term gas savings benefit most from the 96% AFUE rating.

Consider Alternatives If

Buyers in extremely hot climates needing maximum cooling efficiency should explore higher SEER2 units with two-stage compressors instead.

2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
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Installation

Installation is straightforward for licensed technicians. The 26-by-17.5-by-21-inch dimensions allow placement in most utility closets and attic spaces where larger units won't fit. Requires 208/230V single-phase power with a 25-amp maximum breaker. The 3/8-inch liquid line and 3/4-inch suction line with 3/4-inch insulation integrate with standard residential lineset configurations. PVC exhaust venting reduces installation complexity versus traditional metal ductwork.

Warranty & Reliability

ACiQ provides a 10-year warranty upon online registration, a solid protection period for parts and labor. This covers major components including the compressor and heat exchanger. Registration is required to activate full coverage, so new owners should complete this immediately. Ten years aligns with industry mid-tier standards, offering meaningful protection without premium-level extended options.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU40,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7368841
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Energy StarNo
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height26"
Width17.5"
Depth21"
ResourcesCAPF Installation Manual CAPF 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.
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
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

How much will this system cost to operate monthly? +
At 96% AFUE, a 40,000 BTU furnace running 8 hours daily uses roughly 333,000 BTU of gas. In areas with $12 per therm rates, expect approximately $40-50 monthly heating costs. Cooling at 14 SEER1 adds variable expense depending on climate zone and thermostat settings.
Will this fit in my attic space? +
Yes, likely. At 26 inches tall and 17.5 inches wide, it fits most standard attic cavities and closets. Measure your available space and confirm 21 inches of depth clearance. The lightweight 120-pound unit simplifies handling during installation compared to heavier units.
How does 14 SEER1 compare to newer systems? +
14 SEER1 is solid mid-tier cooling performance, suitable for moderate climates where cooling load is moderate. In very hot regions like Arizona or Texas, 16+ SEER2 units justify the premium through lower summer electric bills. For northern climates where cooling matters less, this tier makes financial sense.
Should I choose this over a 13 SEER unit? +
Yes, the efficiency jump from 13 to 14 SEER1 typically recovers the price difference within 3-4 years through lower electric bills. The variable-speed blower adds comfort and efficiency gains beyond raw cooling ratings. The 96% AFUE also outperforms standard furnaces significantly on heating costs.
Is online warranty registration required? +
Yes, the full 10-year coverage requires online registration. Without it, coverage is limited. Register immediately after installation. Keep documentation for claims, though modern systems rarely need warranty service during this timeframe.

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