Independent Review · Updated June 2026

2 Ton 14 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

Budget-friendly 2-ton combo with solid 14 SEER and 97% AFUE efficiency

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 14 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system makes sense for budget-conscious homeowners replacing older 2-ton equipment or adding cooling to existing furnaces. The 97% AFUE heating and 14 SEER cooling deliver solid efficiency without premium pricing, though it's a single-stage unit that won't match variable-capacity competitors on comfort.

Review

The Goodman 2-ton gas furnace and air conditioner system represents smart value engineering for contractors and homeowners balancing performance against budget constraints. At $643, this combo delivers both heating and cooling in a single downflow unit, making it practical for new construction or replacement jobs where space and cost matter. The system carries Goodman's reputation for no-nonsense reliability, though it competes in the efficient-but-straightforward category rather than the premium tier.

Performance metrics justify the mid-market positioning. The furnace achieves 97% AFUE with a modulating burner that varies flame intensity rather than simple on-off cycling, translating to steadier heat output and reduced energy waste during partial-load operation. Cooling comes in at 14 SEER through a rotary compressor running single-stage, meaning it delivers full capacity whenever it cycles but lacks the efficiency nuance of variable-stage designs. The variable-speed ECM blower motor compensates by ramping down between calls, improving part-load efficiency across the entire system.

Pros & Cons

Pros

  • 97% AFUE furnace with modulating burner delivers exceptional heating efficiency and lower winter bills
  • 14 SEER rating meets Energy Star standards and qualifies for utility rebates in most regions
  • Variable-speed ECM blower motor adjusts airflow based on demand, improving comfort and reducing run times
  • Compact A-coil design fits tight spaces, especially valuable in downflow installations
  • R454B refrigerant uses modern low-GWP chemistry without system redesign headaches
  • 10-year warranty with online registration provides solid coverage for the price point

Cons

  • Single-stage cooling compressor cycles on/off rather than modulating, creating minor temperature swings
  • 71 dB noise level is acceptable but louder than premium variable-capacity units during operation
  • 3 ton outdoor unit paired with 2 ton indoor spec indicates this may require careful system matching during installation

Who Should Buy

Best For

DIY-minded homeowners and contractors seeking affordable heating and cooling for smaller homes or apartments where 2-ton capacity matches actual load. This fits replacement scenarios where existing ducting and electrical are adequate.

Consider Alternatives If

Anyone prioritizing whisper-quiet operation or precise temperature control should explore variable-capacity units, which cost more but eliminate compressor cycling noise and temperature swings.

2 Ton 14 SEER 97% AFUE 60,000 BTU Goodman Gas Furn
$643
Buy at HVACDirect →

Installation

This downflow A-coil mounts above or beside the furnace in tight vertical spaces, which contractors appreciate for retrofit jobs. Electrical demand sits at 115V single phase, 60Hz requiring a 14.3 to 25 amp breaker, keeping service panel upgrades unlikely. Refrigerant lines use standard 3/8-inch liquid and 3/4-inch suction sizing with 50 feet of included line, and the plastic exhaust flue requirement simplifies venting versus old metal ductwork.

Warranty & Reliability

Goodman backs this system with 10 years of parts coverage when you register online, a straightforward process that costs nothing. Coverage applies to compressor, coil, and all sealed components, though labor falls to you or your contractor. This warranty level provides solid protection at this price point, though premium brands sometimes offer longer terms.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU60,000
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
Height34.5"
Width17.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation 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.
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
AHRI Certificate Number7424269
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the spec sheet show 3 ton cooling capacity when you call this a 2-ton system? +
The 24,000 BTU cooling output equals 2 tons exactly (12,000 BTU per ton). The tonnage field appears mislabeled in the manufacturer data. Verify AHRI Certificate 7424269 confirms the actual 2-ton rating before installation to ensure proper load matching.
Can I install this myself, or do I need a licensed contractor? +
Refrigerant charging requires EPA certification in most states, making professional installation necessary for legal operation. The physical installation of the coil, furnace, and lineset is straightforward, but you'll need a technician for evacuation, charging, and system commissioning.
How much will this system reduce my heating and cooling bills compared to older equipment? +
A 97% AFUE furnace versus a 1990s unit at 78% AFUE cuts heating costs roughly 20 percent, while 14 SEER versus old 8 SEER air conditioning cuts cooling costs about 40 percent. Actual savings depend on your climate, usage patterns, and existing system efficiency.
How does the single-stage compressor compare to variable-capacity systems at a similar price? +
Single-stage units cycle fully on or off, causing slight temperature swings and cycling noise. Variable units modulate capacity smoothly but cost $200 to $400 more. For budget-conscious buyers, this Goodman's efficiency through the ECM blower partially compensates for the compressor trade-off.
Does the 10-year warranty cover refrigerant leaks or damage from improper installation? +
The warranty covers manufacturing defects in sealed components like the compressor and coil. Refrigerant leaks from line damage, improper charging, or installer error typically fall outside coverage and are your responsibility.

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