Independent Review · Updated June 2026

2 Ton 14 SEER 97% AFUE 80,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency combo system with modulating furnace and solid cooling capacity.

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 80,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This system is ideal for homeowners seeking reliable heating and cooling with strong efficiency ratings without premium pricing. The 97% AFUE furnace and 14 SEER air conditioner work well in moderate climates where both seasons demand serious use.

Review

The Goodman 2-ton furnace and air conditioner system brings genuine efficiency and dependability to mid-range HVAC installations. With a 97% AFUE rating on the furnace side and 14 SEER cooling efficiency, this downflow configuration targets contractors and homeowners who prioritize balanced performance across both heating and cooling seasons. The modulating furnace burner and variable-speed ECM blower motor set this unit apart from basic single-stage competitors.

The specifications tell a solid story here. You're getting 80,000 BTU of heating output with that 97% AFUE rating, meaning minimal waste in the combustion chamber. On the cooling side, 24,000 BTU with 14 SEER performance is respectable, though the single-stage compressor runs at full speed when active rather than modulating capacity. The variable-speed blower motor ramps from low CFM during part-load conditions up to 1,200 CFM maximum, which significantly improves comfort and reduces runtime electricity consumption compared to fixed-speed alternatives.

Pros & Cons

Pros

  • Modulating burner achieves 97% AFUE, meaning 97 cents of every heating dollar converts to usable heat
  • 14 SEER cooling rating qualifies for ENERGY STAR and many utility rebates
  • Variable-speed ECM blower motor adjusts to actual demand, reducing energy waste and improving comfort
  • Downflow A-coil configuration works in tight attic spaces where horizontal routing is necessary
  • 10-year warranty with online registration provides peace of mind on both heating and cooling components
  • R454B refrigerant is low-GWP, meeting current environmental standards

Cons

  • 3 ton cooling capacity paired with 80,000 BTU heating creates a mismatch for homes needing balanced heating and cooling load matching
  • Single-stage compressor means cooling runs at full capacity or off, lacking the efficiency of variable-capacity units
  • 71 dB operating noise is moderately loud compared to quieter variable-speed competitors

Who Should Buy

Best For

This system suits homeowners in mixed climates with older homes requiring significant heating during winter and moderate cooling during summer. Contractors installing replacement systems in homes with existing ductwork and tight attic spaces will appreciate the straightforward downflow design.

Consider Alternatives If

Skip this if you live in a hot climate where cooling demand far exceeds heating needs, or if you have a newer, well-insulated home where a smaller, quieter system would match your actual load better.

2 Ton 14 SEER 97% AFUE 80,000 BTU Goodman Gas Furn
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Installation

Installation complexity is moderate. The downflow A-coil design requires PVC or plastic flue venting and works best in attics or tight horizontal spaces. You'll need 115V single-phase power with a 14.3 to 25 amp breaker. Line sets run 3/8 inch liquid and 3/4 inch suction with 3/4 inch insulation. Most HVAC contractors complete the job in one day if ductwork already exists.

Warranty & Reliability

Goodman includes a 10-year parts warranty on both the furnace and condenser when you register online. This is standard industry coverage and protects against manufacturing defects. Labor and refrigerant typically are not covered, so clarify repair costs with your installer upfront.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU80,000
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 Number7424270
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why is this a 3-ton system in the product name if the cooling is 24,000 BTU (2 tons)? +
The specs show conflicting tonnage data. The 24,000 BTU cooling capacity equals 2 tons; the 80,000 BTU heating output is 6.7 tons equivalent. The 3-ton tonnage listed may reflect AHRI certification. Verify actual cooling capacity as 2 tons with your installer before purchase.
Can I install this in a basement or crawlspace instead of an attic? +
The downflow configuration works best above the living space. In a basement, you'd need to route ductwork upward through walls, reducing efficiency. A horizontal or upflow unit would be better for basement installation. Discuss location options with your contractor.
How much will this cost to operate monthly compared to an older 80% AFUE furnace? +
At 97% AFUE versus 80%, you save roughly 17 percentage points of fuel. On average winter heating bills around 150 dollars, expect savings near 25 dollars per month. Cooling savings from 14 SEER vary by local electricity rates but typically run 10 to 15 percent less than older units.
Does this system include a thermostat or smart controls? +
The specs provided don't include a thermostat. You'll need to purchase one separately. The ECM motor works with both basic and programmable thermostats, so choose based on your control preference and budget.
What does the 10-year warranty actually cover? +
Parts only. Covers manufacturing defects in the furnace heat exchanger, compressor, and major components. Labor is not included. Registration is mandatory, so complete it immediately after installation.

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