Independent Review · Updated June 2026

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

High-efficiency modulating furnace with 97% AFUE and variable-speed blower performance

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
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// Bottom Line
This system is ideal for homeowners in moderate climates who prioritize heating efficiency and want to minimize operating costs year-round. The 97% AFUE rating and modulating burner make it particularly attractive for regions with significant heating seasons where gas furnaces see heavy use.

Review

This Goodman gas furnace and air conditioner combination targets homeowners seeking balanced performance in systems where heating and cooling both matter. The 2 ton package pairs a high-efficiency modulating furnace rated at 97% AFUE with a 14 SEER air conditioner, positioning itself as a mid-range option between basic systems and premium two-stage alternatives. Energy Star certification on the cooling side adds credibility for efficiency-conscious buyers.

The furnace delivers 60,000 BTU of heating output through a modulating burner that stages its flame rather than cycling on and off, improving comfort and reducing waste. The air conditioner provides 24,000 BTU of cooling capacity with a rotary compressor running at single-stage operation. The variable-speed ECM blower motor adjusts fan speed to match heating and cooling demand, avoiding the continuous high-speed operation that wastes energy in fixed-speed systems. Together, these components support up to 1,200 CFM maximum airflow.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency is among the highest available, reducing heating fuel consumption and monthly bills
  • Modulating burner stages adjust heating output smoothly instead of on-off cycling, improving comfort and efficiency
  • Variable-speed ECM blower motor operates at only necessary speeds, lowering energy use compared to fixed-speed alternatives
  • 14 SEER air conditioner meets Energy Star standards for summer cooling efficiency
  • Plastic PVC exhaust flue compatibility simplifies venting and reduces installation costs compared to metal ductwork

Cons

  • 3 ton cooling capacity exceeds the 2 ton marketing claim, potentially causing short-cycling and comfort issues if oversized for the space
  • Single-stage compressor in the cooling unit lacks variable capacity, making it less efficient than modulating AC units during partial load conditions
  • 71 dB noise level is moderately loud for outdoor condenser operation, which may be noticeable in quiet residential settings

Who Should Buy

Best For

Homeowners in cold and moderate climates with natural gas or propane access who want superior heating efficiency and lower winter operating costs. Contractors building new homes or doing major HVAC replacements will appreciate the modulating furnace technology and straightforward installation with standard PVC venting.

Consider Alternatives If

Buyers in hot climates where cooling dominates should choose a higher SEER air conditioner with variable-capacity compressors instead of this furnace-focused package. Anyone concerned about equipment noise should consider units rated below 70 dB.

2 Ton 14 SEER 97% AFUE 60,000 BTU Goodman Gas Furn
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Installation

Installation requires 115V single-phase 60 Hz electrical service with circuit breakers between 14.3 and 25 amps. The downflow A-coil configuration suits attic or basement placement with horizontal ductwork. Suction lines require 3/4 inch insulation thickness over a 50-foot maximum run, while liquid lines use 3/8 inch refrigerant connections. PVC exhaust venting eliminates rigid metal ductwork expense. Proper line sizing and evacuation are essential for optimal efficiency.

Warranty & Reliability

Goodman includes 10-year parts coverage with online registration, providing solid protection during the system's critical first decade. This is competitive with industry standards, though some premium brands offer extended or transferable warranties. Online registration is mandatory to activate coverage, so documentation matters at installation time.

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 list 3 ton cooling when marketed as 2 ton? +
This appears to be a data discrepancy between marketing material and actual condenser specifications. The 24,000 BTU cooling capacity actually equals 2 tons, but the tonnage field shows 3. Verify the correct capacity with your supplier before purchase to ensure proper system sizing for your home.
Is this system suitable for my attic installation? +
Yes, the downflow A-coil configuration works well in attics. The unit measures 34.5 inches high, 17.5 inches wide, and 28.75 inches deep, so confirm your space accommodates these dimensions. Ensure adequate clearance around the furnace for maintenance access and proper airflow through the coil.
How much will I save on heating costs compared to an 80% AFUE furnace? +
The 97% AFUE rating converts roughly 17 percentage points more fuel to heat than an 80% AFUE unit. If heating costs $1,200 annually, upgrading could save approximately $200 per year, recovering the efficiency premium in 5-7 years depending on local gas prices.
Should I choose this or a high-SEER two-stage air conditioner instead? +
Choose this if heating dominates your climate and costs. Pick a two-stage 16+ SEER unit if cooling dominates and you want better part-load efficiency. This system balances both seasons reasonably well but doesn't excel in cooling-heavy regions.
What does the 10-year warranty cover? +
Parts coverage includes compressor, furnace components, and blower motor after online registration. Most failures during this period are covered, but labor is not included. Review the full warranty terms to understand exclusions and registration requirements.

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