Independent Review · Updated June 2026

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

96% AFUE furnace paired with 16 SEER2 AC, solid efficiency without premium pricing

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 - Horizontal
Current Price
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// Bottom Line
This horizontal 2-ton system works best for homeowners in moderate climates needing efficient heating and cooling without stepping into high-end equipment costs. The 96% AFUE furnace and 16 SEER2 condenser deliver real energy savings, especially in regions with balanced heating and cooling seasons.

Review

The Goodman 2-ton horizontal system occupies practical middle ground in residential HVAC. This gas furnace and air conditioner pairing delivers 40,000 BTU heating capacity and 23,600 BTU cooling across the same footprint, making it suitable for homes under 2,500 square feet. Goodman maintains solid reputation among contractors for straightforward serviceability, and this SKU LS38343850 replaces the older GSX16S241 with measurable efficiency gains. The horizontal configuration fits tight attic spaces or crawlspaces where vertical clearance limits installation options.

Efficiency numbers tell the real story here. The furnace achieves 96% AFUE, meaning nearly every gas dollar converts to heat instead of escaping up the flue. The air conditioning side delivers 16 SEER2 performance with ENERGY STAR certification, qualifying homeowners for federal tax credits up to $2,000 and utility rebates varying by region. Variable-speed ECM blower technology maxes out at 1200 CFM, automatically throttling down during mild weather to reduce cycling losses. Combined annual savings versus baseline 80% AFUE units typically reach 15-20% on heating costs.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means minimal heating fuel waste, translating to 10-15% lower winter bills than 80% units
  • 16 SEER2 air conditioner rating (ENERGY STAR certified) qualifies for federal rebates and utility incentives in most states
  • Variable-speed ECM blower motor adjusts airflow to 1200 CFM maximum, reducing noise and improving comfort consistency
  • Scroll compressor handles 23,600 cooling BTU reliably with fewer moving parts than reciprocating designs
  • 10-year warranty with online registration covers parts, providing confidence for 2-3 replacement cycles

Cons

  • Single-stage compressor cycles on and off rather than modulating, wasting energy during partial-load conditions
  • 3-ton tonnage mismatch with advertised 2-ton capacity creates confusion and potential oversizing issues
  • Plastic/PVC exhaust flue requirement limits installation flexibility compared to metal alternatives
  • 71.5 dB noise level at full capacity rivals older window units, noticeable in bedrooms during summer

Who Should Buy

Best For

Homeowners upgrading from 80-82% AFUE furnaces in homes up to 2,500 square feet will see tangible heating cost reductions. Contractors balancing efficiency demands with budget constraints on mid-range residential replacements will appreciate the ENERGY STAR qualification without premium pricing.

Consider Alternatives If

Skip this unit if you need whisper-quiet operation, require variable-capacity compressor modulation, or live in climates with extreme seasonal imbalance where one function dominates usage patterns.

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

Horizontal orientation requires mounting on platforms in attics or crawlspaces with minimum 26 inches depth clearance. The 22-pound weight demands two-person handling through access points. Lineset connections use industry-standard 3/8-inch liquid and 3/4-inch suction lines with 50 feet of insulation-wrapped suction line included. Electrical demand stays modest at 115V single-phase, requiring 12.4 to 20 amp breaker sizing. PVC exhaust flue installation demands proper slope and condensate management.

Warranty & Reliability

Ten-year parts warranty activates through online registration, covering compressor, blower motor, and heat exchanger defects. This length matches industry standard for mid-tier equipment. Coverage excludes normal wear, refrigerant, and labor costs. Registration process takes five minutes online and must occur within 30 days of installation to activate full term.

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
Height21.125"
Width17.5"
Depth26"
ResourcesCHPF Installation Manual CHPF 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
ConfigurationHorizontal
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 spec sheet list 3-ton tonnage when this is marketed as 2-ton? +
This appears to be a documentation error from the manufacturer. The 23,600 cooling BTU and system sizing confirm 2-ton capacity. Contractors should verify AHRI certificate number 7368837 for actual matched pair specifications before installation to avoid capacity mismatches.
Can this horizontal unit work in a vertical application? +
No. The A-coil design and blower configuration are engineered specifically for horizontal downflow operation. Attempting vertical installation will starve the evaporator of proper refrigerant circulation and create condensate backup. Purchase vertical-specific models for upflow applications.
What does 16 SEER2 really mean for monthly cooling costs? +
SEER2 measures cooling efficiency under realistic conditions. A 16 SEER2 unit costs roughly 25-30% less to operate than a 10 SEER unit on identical cooling loads. For typical homeowners running AC 8 hours daily during summer, expect $30-50 monthly savings versus older equipment in moderate climates.
How does this compare to Bryant or Lennox equipment at the same price point? +
Goodman emphasizes reliability and contractor accessibility over brand cachet. Bryant and Lennox often charge 15-25% more for similar efficiency ratings. You're paying for brand reputation rather than performance difference. Goodman parts remain widely available and affordable through wholesalers.
Does the 10-year warranty cover refrigerant losses? +
No. Warranty covers component failures only. Refrigerant losses from leaks require separate charges for diagnosis, evacuation, and recharge. Budget $300-600 for leak repairs beyond standard warranty scope.

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