2 Ton 14 SEER 98% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow Review 2026

// Bottom Line

This Goodman system excels for budget-conscious homeowners upgrading 2-ton systems who want solid mid-tier efficiency without premium pricing. The 14 SEER cooling and 98% AFUE heating deliver measurable energy savings, making it ideal for moderate climates with balanced heating and cooling demands.

Review

Goodman's 2-ton gas furnace and air conditioner combination represents solid mid-market positioning in residential HVAC. At $643, this system targets price-conscious homeowners who need dependable heating and cooling without flagship pricing. The 60,000 BTU heating capacity and 24,000 BTU cooling (2 tons) covers typical residential applications in moderate climates. Energy Star certification and rebate eligibility add practical value for budget-aware buyers.

Performance specs show this system delivers real efficiency gains. The furnace reaches 98% AFUE with a modulating burner and variable-speed ECM blower, meaning it adjusts output to match demand rather than cycling on-off constantly. Cooling efficiency hits 14 SEER with R454B refrigerant, meeting current environmental standards. The 71 dB noise level during operation is moderate, comparable to older systems but louder than premium units. Maximum CFM of 1200 provides adequate airflow distribution through 2-ton ductwork.

Pros & Cons

Pros

14 SEER rating with R454B refrigerant meets current EPA standards for new installations
98% AFUE furnace with modulating burners and variable-speed ECM motor maximizes heating efficiency
60,000 BTU heating capacity covers most 2-ton home applications adequately
Energy Star certified system qualifies for utility rebates in many regions
10-year warranty with online registration provides solid protection at this price point
Single-stage rotary compressor is proven reliable for residential applications

Cons

14 SEER is good but not exceptional; 16+ SEER models offer better long-term savings in high-cooling climates
71 dB noise level is moderately loud during peak operation, noticeable from adjacent rooms
Single-stage cooling cannot modulate capacity like two-stage units, reducing comfort in variable weather

Who Should Buy

Best For

Homeowners in moderate climates replacing aging 2-ton systems want reliable equipment without premium costs. This system fits tight budgets while delivering certified efficiency gains that recover the investment through lower utility bills over 5-7 years.

Consider Alternatives If

Buyers in hot climates requiring maximum cooling efficiency should consider 16+ SEER models, and those prioritizing quieter operation should evaluate alternatives with lower dB ratings.

2 Ton 14 SEER 98% AFUE 60,000 BTU Goodman Gas Furn

$643

Buy at HVACDirect →

Installation

This upflow A-coil configuration installs in basements or utility closets with limited vertical space. The system requires 115V single-phase 60 Hz power with 14.3 to 25-amp breaker capacity, standard for most homes. Refrigerant lines use 3/8 inch liquid and 3/4 inch suction sizes with 50 feet of suction line insulation included. PVC exhaust flue is required for safe venting. Most contractors complete installation in one day on straightforward replacements.

Warranty & Reliability

The 10-year parts warranty activates with free online registration, standard practice in today's market. This coverage protects against manufacturing defects but excludes wear items and damage from installation errors or maintenance neglect. Registering immediately after installation ensures coverage documentation and enables warranty claims if compressor or heat exchanger failures occur.

Specifications

SKU	ACIQ-24-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	24,000
Heating BTU	60,000
Refrigerant	R454B
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	71
Weight (in lbs)	120.000000
Feature	Spec
Energy Star	Yes
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Rotary
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	25 amps
Min. Breaker Size	14.3 amps
Tonnage	3 Ton
Height	34.5"
Width	17.5"
Depth	28.75"
Resources	Goodman Brochure Goodman Installations Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman Warranty You will need AdobeÂ® AcrobatÂ® Reader to view PDF documents.
Safety Information	PROPOSITION 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.
Configuration	Upflow/Horizontal
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
AHRI Certificate Number	7424264
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	97%
Blower Motor	Variable Speed - ECM
Maximum CFM	1200
Burner Stages	Modulating
Fuel Type	Propane, Natural Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

How does 14 SEER compare to newer models on the market? +

14 SEER is solid mid-tier efficiency, roughly 30% better than 10 SEER baseline units from 2010. Newer 16-18 SEER models cost significantly more but recover that premium faster in hot climates. For moderate heating-cooling balance, 14 SEER delivers excellent payback within 6-8 years through lower summer utility bills.

Can this system replace my old 2-ton equipment? +

Yes, direct replacement compatibility is high. The 2-ton tonnage and upflow configuration match most existing installations. Verify your current ductwork handles 1200 CFM maximum airflow and check electrical panel capacity for the 25-amp breaker requirement. Have a contractor confirm refrigerant line sizes match before purchase.

Does the 98% AFUE furnace save money compared to 95% AFUE units? +

Yes, measurable savings accrue in cold climates. At 98% AFUE, you recover roughly 3 extra BTU of heat per dollar of natural gas compared to 95% units. Over a winter season in a heating-dominant climate, this translates to 8-12% lower heating costs, though savings diminish in mild-winter regions.

Should I choose this or step up to a two-stage cooling system? +

Two-stage systems cost $200-400 more but provide better humidity control and quieter operation through part-load capacity modulation. For humid climates or noise sensitivity, upgrade to two-stage. For dry climates with tight budgets, this single-stage unit works reliably and saves upfront costs.

Does online registration actually matter for the warranty? +

Yes. Registration is required to activate the 10-year coverage. Unregistered units typically receive only 5-year limited warranty. Complete registration immediately after installation with your receipt and serial number to ensure full protection against component failures.

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