Independent Review · Updated June 2026

2 Ton 15 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

96% efficient furnace with 16 SEER cooling for reliable year-round comfort.

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 15 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This Goodman system is best for homeowners in moderate climates seeking solid efficiency without premium pricing. The 96% AFUE furnace and 16 SEER condenser deliver meaningful energy savings for a 2 to 3-ton home, especially appealing to budget-conscious buyers who want reliable equipment and rebate eligibility.

Review

Goodman's combined gas furnace and air conditioner system targets cost-conscious homeowners and contractors seeking reliable performance without premium pricing. The 40,000 BTU furnace pairs with a 23,600 BTU cooling unit, making this appropriate for smaller residential spaces. With ENERGY STAR certification and rebate eligibility, the system appeals to buyers focused on efficiency gains and payback periods. The downflow configuration distinguishes this from typical residential units, offering flexibility in equipment placement.

The 96% AFUE furnace rating represents strong heating efficiency, delivering nearly all fuel energy as usable heat while minimizing waste. On the cooling side, the 16 SEER2 condenser with scroll compressor provides legitimate efficiency and quiet operation at 71.5 decibels. The two-stage burner and variable-speed ECM blower enable better modulation than single-stage alternatives, improving comfort during partial-load operation. However, the actual 23,600 BTU cooling output matters more than SEER rating alone when sizing for your home, requiring precise load calculations.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency exceeds minimum federal standards by 8 percentage points, reducing heating costs measurably
  • 16 SEER2 condenser rating qualifies as ENERGY STAR, eligible for utility rebates in most regions
  • Two-stage burner and variable-speed ECM blower motor provide comfort and efficiency gains over single-stage units
  • Scroll compressor design is known for durability and quiet operation at 71.5 dB
  • Downflow configuration suits retrofits and compact spaces where traditional upflow units won't fit
  • PVC exhaust flue requirement makes installation simpler and cheaper than metal vent systems

Cons

  • SKU mismatch creates confusion, the unit is badged as 2 Ton but specs list 3 Ton capacity
  • Single-stage condenser means no variable cooling, less sophisticated than two-stage or inverter units
  • 23,600 BTU actual cooling output falls short of typical 2-ton systems, making sizing critical for proper performance
  • Limited technical support available through Online Supply compared to direct Goodman channels

Who Should Buy

Best For

This system suits homeowners in mild to moderate climates replacing 15-year-old equipment who prioritize upfront cost and steady performance. Contractors installing new construction or retrofits in space-constrained applications will appreciate the downflow configuration and straightforward installation requirements.

Consider Alternatives If

Skip this if you live in extreme climates, need premium variable-capacity cooling, or require direct manufacturer support, as resellers like Online Supply offer limited technical resources.

2 Ton 15 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
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Installation

Installation requires standard 115V, single-phase 60Hz power with 12.4 to 20 amp breaker capacity, easily accommodated in most homes. PVC exhaust venting simplifies installation compared to metal flue systems, cutting labor time and material costs. Refrigerant lines need proper insulation, suction line diameter is 3/4 inch and liquid line is 3/8 inch. Downflow orientation suits basements, closets, or attics where horizontal ducting runs are feasible.

Warranty & Reliability

Goodman provides 10 years of parts and labor coverage upon online registration, a standard offering in this price tier. The warranty covers compressor, scroll pump, and coil defects but excludes improper installation or refrigerant handling issues. Online Supply handles warranty claims, so response times may differ from direct manufacturer service. Registration is mandatory, not automatic, so homeowners must complete the process shortly after installation.

Specifications

SKULS38343850
Brand/ManufacturerOnline Supply
Cooling BTU23,600
Heating BTU40,000
RefrigerantR410A or R22
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71.5
Weight (in lbs)22.000000
FeatureSpec
ReplacesGSX16S241
Energy StarYes
SEER1 (Efficiency)16
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size20 amps
Min. Breaker Size12.4 amps
Tonnage3 Ton
Height26"
Width17.5"
Depth21"
ResourcesCAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil 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.
AHRI Certificate Number7368837
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypePropane, Natural Gas
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the product description say 2 Ton but specs list 3 Ton tonnage? +
This appears to be a data entry error from the supplier. The 23,600 BTU cooling capacity aligns with a 2-ton unit, not 3-ton. Verify tonnage with Online Supply before purchase and confirm AHRI certificate 7368837 matches your actual system. Always request written spec sheets to avoid surprises.
Can I use this system in a mobile home or tight attic space? +
Yes. The downflow configuration and compact dimensions (26 inches tall, 17.5 inches wide, 21 inches deep) fit where traditional upflow coils don't. Ensure ducting can accommodate the maximum 1200 CFM airflow. PVC venting also simplifies routing through tight spaces without structural modifications.
How does 16 SEER compare to newer high-efficiency models? +
16 SEER is solid mid-tier efficiency, matching many 5 to 10-year-old quality units. Premium models reach 18 to 22 SEER but cost 40 to 60 percent more. For moderate climates, 16 SEER delivers reasonable payback within 7 to 9 years through lower electric bills versus older 10 SEER equipment.
Does this furnace work with both natural gas and propane? +
Yes, the furnace accepts both fuels. However, burner orifices may require adjustment depending on gas type. Confirm your local fuel availability and inform the installer which fuel you'll use. Propane typically costs more but offers higher BTU output per volume than natural gas.
What happens if I don't register the warranty within the time limit? +
Registration activates the 10-year coverage. Missing the deadline may void warranty protection. Register online immediately after installation with proof of purchase and installation date. Keep documentation filed for future reference if service is needed.

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