Independent Review · Updated June 2026

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

High-efficiency modulating furnace with 14 SEER cooling and 97% AFUE heating

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 - Horizontal
Current Price
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// Bottom Line
This is an excellent choice for homeowners in mixed climates who want both strong heating and cooling efficiency without premium pricing. The 97% AFUE furnace paired with 14 SEER air conditioning delivers measurable energy savings year-round, especially for those replacing older split systems.

Review

This Goodman combination gas furnace and air conditioner system targets the middle market where homeowners need reliable heating and cooling without luxury features or enterprise pricing. The 60,000 BTU furnace handles heating loads while the 24,000 BTU (2-ton equivalent) condenser handles cooling. Packaged as a complete matched set, it eliminates compatibility guesswork and simplifies warranty administration for contractors and DIY installers alike.

The 97% AFUE rating on the furnace is genuinely impressive for non-premium equipment, capturing nearly all fuel energy and converting it to usable heat. The modulating burner fine-tunes output rather than simply cycling on and off, creating steadier home temperatures. Cooling efficiency reaches 14 SEER1, meeting current mid-tier standards. The variable-speed ECM blower motor adapts to heating and cooling demand, reducing electricity consumption compared to constant-speed motors common in budget units.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means minimal heating fuel waste, translating to roughly 30% lower winter utility bills versus 80% AFUE units
  • Modulating burner adjusts output in real-time rather than on/off cycling, reducing temperature swings and improving comfort
  • Variable-speed ECM blower motor runs only as fast as needed, using significantly less electricity than fixed-speed alternatives
  • 14 SEER cooling efficiency exceeds minimum standards and qualifies for ENERGY STAR, opening eligibility for state and utility rebates
  • A-coil configuration with horizontal/downflow airflow works in attics, basements, or crawlspaces for flexible installation options
  • 10-year warranty with online registration provides solid coverage on compressor and parts

Cons

  • 3-ton condenser paired with 2-ton system creates a capacity mismatch that may impact cooling efficiency under peak load conditions
  • 71 dB noise level during operation is moderately loud for bedroom or living room placement during AC season
  • R454B refrigerant adoption limits service options to newer-certified technicians in some rural areas

Who Should Buy

Best For

Homeowners upgrading from 10+ year old systems who prioritize heating efficiency and want a balanced heating/cooling solution. This works especially well for mixed-climate regions where both seasons demand significant runtime.

Consider Alternatives If

Buyers in extremely hot climates needing maximum cooling capacity or those seeking the absolute lowest upfront cost should explore single-stage units or variable-capacity alternatives.

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

This horizontal A-coil unit requires 115V single-phase power with a 14.3 to 25-amp breaker, making it compatible with standard residential electrical service. The 3/8-inch liquid line and 3/4-inch suction line with pre-installed 3/4-inch insulation accept standard refrigerant connections. PVC exhaust flue venting simplifies installation versus metal ducting. Total dimensions of 34.5 inches tall by 17.5 inches wide by 28.75 inches deep fit most mechanical closets or attic spaces.

Warranty & Reliability

The 10-year parts and compressor warranty activates with online registration and provides meaningful protection against manufacturing defects. This term is industry-standard for mid-tier systems, though does not include labor or refrigerant. Coverage applies to original owner only in most cases, affecting resale value.

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 is a 3-ton condenser paired with a 2-ton furnace? +
This reflects Goodman's product binning. The 24,000 BTU cooling output equals 2-ton capacity, while the physical condenser unit carries 3-ton designation. Real-world cooling capacity matches the 24,000 BTU specification. This is common practice but can confuse buyers, so always verify BTU ratings over tonnage labels.
Can I install this in an attic with limited headroom? +
Yes, the horizontal A-coil configuration allows downflow installation in tight spaces. However, you need clearance for the 50-foot suction line run and access for annual filter changes plus future service calls. Ensure adequate attic ventilation since furnace operation generates heat.
How much will this reduce my energy bills compared to my 15-year-old system? +
The 97% AFUE furnace saves roughly 15 to 20% on heating costs versus typical 80% AFUE units from 2008 era equipment. Cooling savings vary by climate but expect 10 to 15% reduction with 14 SEER versus older 10 SEER units, assuming equal runtime.
How does this compare to Lennox or Carrier at similar price points? +
Goodman delivers better AFUE and SEER ratings at lower cost by reducing brand markup. Lennox and Carrier offer fancier cabinets and slightly longer warranties, but cooling and heating efficiency are comparable. Goodman parts are cheaper and more widely stocked.
Do I need to register for the warranty online immediately? +
Yes. The 10-year coverage requires online registration within 30 days of purchase. Failure to register voids the warranty. Keep your receipt and AHRI certificate 7424269 for proof of purchase.

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