Independent Review · Updated June 2026

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

High-efficiency 2-ton combo system at an unbeatable price point for budget-conscious upgrades

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
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system excels for homeowners replacing aging 2-ton equipment on a tight budget, delivering 96% AFUE heating and 14 SEER cooling in one compact unit. At $643, it's ideal for northern climates where furnace efficiency matters most, though the single-stage cooling limits performance in extreme heat.

Review

The Goodman ACIQ 2-ton combination gas furnace and air conditioner system represents a pragmatic choice in today's competitive HVAC market. At $643, it undercuts many competing brands while maintaining respectable efficiency ratings across both heating and cooling functions. This upflow-configured unit is designed for residential installations where space and budget matter equally, making it popular among contractors serving price-sensitive homeowners.

Performance metrics tell a compelling story. The furnace delivers 96% AFUE efficiency using a two-stage burner with 40,000 BTU output, while the air conditioning side provides 24,000 BTU of cooling at 14 SEER1 rating. The variable-speed ECM blower reaches 1,200 CFM maximum airflow, adapting to heating and cooling demands throughout the day. R454B refrigerant reflects modern environmental standards. Both cooling and heating are ENERGY STAR certified, translating to measurable utility savings over the system's lifetime.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower heating costs in winter months, especially valuable in cold climates
  • 14 SEER cooling rating qualifies for Energy Star, reducing summer energy consumption measurably
  • 40,000 BTU heating capacity handles moderate climate zones without oversizing or short cycling
  • Variable-speed ECM blower motor adjusts airflow automatically, improving comfort and efficiency
  • R454B refrigerant is environmentally responsible with zero ozone depletion potential
  • Two-stage burner provides modulation for more consistent heating and better efficiency

Cons

  • Single-stage compressor cannot modulate cooling output, making it less efficient during partial-load conditions typical in mild weather
  • 71 dB noise level is moderately loud compared to premium variable-capacity units at higher price points
  • 3-ton condenser paired with 2-ton furnace creates minor capacity mismatch, slightly reducing cooling efficiency in high-heat scenarios

Who Should Buy

Best For

Homeowners in moderate climates upgrading from 2-ton systems where heating efficiency is the priority and budget constraints are real. Contractors seeking affordable replacement units for rental properties or value-conscious customers will appreciate the solid performance-to-price ratio.

Consider Alternatives If

Anyone in hot climates needing maximum cooling efficiency or homeowners willing to invest more for variable-capacity compressors that adapt to seasonal demands should explore higher-tier alternatives.

2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$643
Buy at HVACDirect →

Installation

Installation requires standard 115V single-phase electrical service, needing a 14.3 to 25 amp breaker. The unit accepts both natural gas and propane, with PVC exhaust flue requirements offering flexibility in ductwork routing. A-coil design pairs readily with most standard ductwork. Suction and liquid line sizes measure 3/4-inch and 3/8-inch respectively, with 50 feet of insulated suction line included. Setup typically takes experienced technicians 4 to 6 hours.

Warranty & Reliability

Goodman provides 10 years of parts coverage with online registration, a solid middle-ground warranty in the industry. This protects against compressor failure, heat exchanger defects, and component malfunctions. Registration is straightforward through Goodman's website. For a unit at this price point, a decade of coverage provides meaningful peace of mind without excessive cost markup.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU40,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years 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
Height30"
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.
AHRI Certificate Number7368841
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypePropane, Natural Gas
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Does this 2-ton furnace work with existing 3-ton ductwork? +
The 1,200 CFM maximum airflow is designed for 2-ton systems. Oversized 3-ton ductwork will reduce velocity and efficiency. You may need to balance dampers or reduce duct area. Consult your technician about whether existing ductwork requires modifications for optimal performance.
Can I install this myself or do I need a licensed HVAC technician? +
HVAC installations require EPA certification for refrigerant handling, making professional installation mandatory in most jurisdictions. Goodman's warranty also requires licensed installation for validity. DIY installation voids coverage and creates safety risks including gas leaks and electrical hazards.
Why is cooling capacity 24,000 BTU when heating is 40,000 BTU? +
This reflects regional design standards, the unit is marketed as 2-ton cooling (24,000 BTU) but delivers higher heating capacity (40,000 BTU) for cold climates. The mismatch favors heating-dominant regions, making it ideal for northern installations where winter demands exceed summer cooling needs.
How does 14 SEER compare to newer SEER2 ratings used today? +
SEER1 (14) roughly converts to SEER2 around 11 under updated testing standards. Newer systems advertise SEER2 ratings, making direct comparison difficult. This unit remains respectable but expect slight efficiency differences versus newer models with SEER2 certifications.
What's covered under the 10-year warranty after online registration? +
Parts coverage includes compressor, heat exchanger, and component failures. Labor is typically not covered. You must register within 30 days of installation. Check your specific paperwork for exclusions, as warranties vary by region and installer.

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