Independent Review · Updated June 2026

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

97% AFUE furnace paired with 14 SEER air conditioning delivers efficient comfort.

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
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// Bottom Line
This combination system works well for homeowners in mixed climates who want strong heating efficiency without overspending on cooling capacity. The 97% AFUE furnace is particularly valuable in regions with cold winters, while the 14 SEER air conditioner handles moderate cooling loads competently.

Review

This Goodman combo system represents a practical middle ground for homeowners balancing heating and cooling needs. The 80,000 BTU furnace with 97% AFUE efficiency addresses the primary heating season, while the 24,000 BTU air conditioner handles shoulder-season and mild summer cooling. It's configured as a downflow unit with an A-coil, making it suitable for homes where the evaporator coil must sit above the furnace. The Energy Star certification and R454B refrigerant indicate environmental compliance, though real-world performance depends heavily on proper installation and ductwork design.

The furnace's modulating burner stages and variable-speed ECM blower deliver responsive comfort during heating season. At 97% AFUE, nearly all fuel energy converts to usable heat, a noticeable advantage over standard 80 to 90 percent units. The air conditioner's 14 SEER1 rating is respectable, though not premium, and relies on single-stage compressor operation, meaning it runs full capacity or not at all. Cooling capacity of 24,000 BTU suits 2-ton applications but becomes inefficient if loads exceed that threshold. The 1,600 CFM maximum airflow, driven by the ECM motor, adapts to seasonal demands and improves part-load efficiency.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means minimal heat loss to exhaust, reducing winter fuel costs significantly
  • Modulating burner stages deliver precise heating control, avoiding temperature swings
  • Variable-speed ECM blower motor automatically adjusts airflow, improving comfort and reducing runtime energy use
  • 14 SEER rating meets Energy Star standards with R454B refrigerant, supporting environmental goals
  • 10-year warranty with online registration provides solid long-term protection
  • Compact downflow A-coil design suits tight attic or basement installations

Cons

  • Product listing shows conflicting tonnage, 2 ton vs 3 ton, creating specification confusion
  • Single-stage compressor in the air conditioner lacks modulation, cycling on and off rather than varying capacity
  • 71 dB noise level is moderately loud during compressor operation, noticeable in quiet homes
  • Requires plastic PVC exhaust flue specific installation, limiting placement flexibility

Who Should Buy

Best For

Homeowners in cold or mixed climates prioritizing heating efficiency should seriously consider this system. It's ideal for those replacing aging furnaces where the 97% AFUE will recover costs through reduced gas bills over 5 to 7 years.

Consider Alternatives If

Buyers in hot climates needing continuous cooling capacity should look elsewhere, since the 24,000 BTU cooling output (2 ton) handles only modest cooling loads and the single-stage compressor cannot modulate.

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

Installation requires standard HVAC practices, including proper refrigerant charging and ductwork balancing. The downflow configuration simplifies placement in attics or basements with adequate space. Height of 34.5 inches and footprint of 21 by 28.75 inches fit most utility closets. The plastic PVC exhaust flue requirement restricts placement to locations where that venting can run safely outdoors. Electrical demand is modest at 115V single-phase, 25-amp maximum breaker, compatible with most home circuits.

Warranty & Reliability

The 10-year parts warranty kicks in upon online registration, standard across Goodman's residential lineup. This covers manufacturing defects in compressor, coil, and motor components. Labor is not included, so service calls involve out-of-pocket technician fees. Registration is mandatory to activate coverage, so save documentation and complete the process immediately after installation.

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"
Width21"
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 Number7424271
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1600
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Does this system truly deliver 97% AFUE heating efficiency? +
Yes, the furnace specification lists 97% AFUE, meaning 97 cents of every dollar spent on fuel becomes usable heat. This requires a plastic PVC exhaust flue to condense water vapor and recapture latent heat. Improper installation or blocked flues reduce actual efficiency, so professional commissioning is critical.
Can I install this in a standard basement with limited ceiling height? +
The unit stands 34.5 inches tall and works as downflow configuration, fitting most basements. However, you need adequate space for technicians to service it and proper ductwork clearance. Verify your rough-in height and confirm the installer can route the plastic PVC exhaust safely outdoors.
How much cooling capacity does 24,000 BTU provide for a 2,000 square-foot home? +
24,000 BTU cools approximately 2,000 square feet in mild climates but may struggle in hot, humid regions. The single-stage compressor runs at full power without modulation, cycling on and off to maintain setpoint. Load calculations and ductwork quality significantly impact performance in your specific climate.
Is 14 SEER competitive compared to modern air conditioners? +
14 SEER meets Energy Star requirements and is adequate for mixed climates. However, current systems reach 16 to 18 SEER. The tradeoff here is prioritizing heating efficiency, where the 97% AFUE furnace excels over air conditioning performance.
Does online registration really activate the warranty? +
Yes, the 10-year parts warranty requires online registration within a specified window after installation. Without registration, coverage may be denied. Complete this step immediately and retain confirmation documentation for future service claims.

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