2 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow Review 2026

// Bottom Line

This Goodman system delivers excellent value for homeowners upgrading from older equipment or installing in smaller homes and apartments. The 96% AFUE furnace and 14 SEER air conditioner provide solid efficiency gains, while the $643 price point makes it accessible for budget-conscious buyers who don't need premium features.

Review

The Goodman 2-ton gas furnace and air conditioner system represents solid mid-market equipment that balances efficiency and affordability. At $643, this upflow configuration delivers what contractors and homeowners expect from Goodman's no-frills approach: proven reliability without excess features. The system combines a 40,000 BTU furnace with 24,000 BTU cooling capacity, making it suitable for smaller residential applications, apartments, and climate-controlled spaces where modest heating and cooling demands exist.

Efficiency numbers tell a compelling story. The 96% AFUE furnace rating means nearly all fuel converts to usable heat, translating to lower winter heating bills compared to 80-90% units. The 14 SEER1 air conditioner meets Energy Star certification, delivering respectable seasonal cooling efficiency. The two-stage burner and multi-speed ECM blower motor provide modulation capability, allowing the system to adjust output based on actual demand rather than running at full capacity constantly. Real-world savings accumulate quickly in heating-heavy climates.

Pros & Cons

Pros

96% AFUE furnace efficiency significantly reduces heating costs compared to 80-90% units
14 SEER cooling efficiency meets Energy Star standards, saving on summer cooling bills
Two-stage burner and multi-speed ECM blower allow precise temperature control
Lifetime heat exchanger warranty plus 10-year parts coverage provides long-term protection
Upflow A-coil configuration works in most residential installations without major modifications

Cons

Single-stage compressor means the AC cannot modulate cooling capacity, reducing comfort precision
71 dBA noise level is moderately loud during operation, noticeable in quiet spaces
2-ton cooling capacity limits this system to smaller homes or apartments, typically under 1,500 sq ft

Who Should Buy

Best For

This system suits homeowners in smaller properties or mild climates seeking reliable efficiency without premium pricing. Contractors stocking affordable replacement units for rental properties and budget-conscious residential jobs will find strong value here.

Consider Alternatives If

Buyers with larger homes needing 3-plus tons of cooling, or those prioritizing quieter operation and variable-speed compressors, should explore higher-tier units.

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

$643

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Installation

Installation requires standard ductwork compatible with 800 CFM maximum airflow and proper electrical setup using 115V single-phase 60Hz service with 14.3 to 25-amp breaker sizing. The upflow A-coil design fits most standard closet or basement locations. Refrigerant lines need 3/8-inch liquid and 3/4-inch suction connections with 3/4-inch insulation thickness. PVC flue venting with right-side flue location simplifies installation in most homes. Standard HVAC installation expertise applies here.

Warranty & Reliability

Goodman backs this unit with a lifetime heat exchanger warranty, 10-year unit replacement coverage, and 10-year parts warranty (with online registration required). This protection level is competitive for the price point and covers major failure scenarios. Registration is essential to activate the extended coverage, so new owners should complete this immediately upon installation for peace of mind.

Specifications

SKU	ACIQ-24-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	24,000
Heating BTU	40,000
Refrigerant	R454B
Electrical	115 V. 1 Phase 60 Hz
Warranty	Lifetime Heat Exchanger, 10 Years Unit Replacement, and 10 Years Parts with Online Registration
Decibel Level (dBA)	71
Weight (in lbs)	120.000000
Feature	Spec
Energy Star	Yes
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
Height	34.5"
Width	17.5"
Depth	28.75"
Resources	GMEC96 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 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.
Configuration	Upflow/Horizontal
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	96%
Blower Motor	Multi-Speed - ECM
Maximum CFM	800
Flue Location	Right
Burner Stages	Two
Fuel Type	Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

Is this system suitable for a 2,000 square foot home? +

The 2-ton capacity works for homes up to approximately 1,500 sq ft in moderate climates. For 2,000 sq ft, you'd likely need a 3-ton unit for adequate cooling. Heating at 40,000 BTU is typically adequate for this size if the home is reasonably insulated and located in non-extreme climates.

What electrical requirements must I meet for installation? +

The system operates on standard household 115V single-phase 60Hz power. Your breaker panel must accommodate a 14.3 to 25-amp breaker. Most homes have this capacity available, but an electrician should verify your panel has available slots and adequate amperage before installation.

How much will this system reduce my heating and cooling bills? +

Compared to a 10-year-old system at 80% AFUE and 10 SEER, you'll see approximately 15-20% heating savings and 25-30% cooling savings. Actual savings depend on local utility rates, climate, home insulation, and usage patterns. In heating-heavy regions, furnace savings often exceed cooling savings.

How does this single-stage compressor compare to variable-speed models? +

Single-stage compressors run at full capacity until the thermostat is satisfied, then shut off completely. Variable-speed models modulate capacity smoothly, offering better temperature stability and humidity control. You'll notice slightly wider temperature swings with this system, but energy consumption is lower on partial-load days.

Do I need online registration for warranty coverage? +

Yes. The 10-year parts and unit replacement warranty requires online registration to activate. Without registration, coverage defaults to shorter manufacturer's terms. Register immediately after installation to ensure full protection.

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