Independent Review · Updated June 2026

2 Ton 15 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

High-efficiency Goodman system with strong SEER ratings and solid warranty coverage

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 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$0
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This 2 ton Goodman system works best for homeowners upgrading older equipment who want ENERGY STAR efficiency without premium pricing. The 96% AFUE furnace and 15 SEER air conditioner deliver solid heating and cooling performance for moderate climates.

Review

The Goodman 2 ton horizontal system represents the practical middle ground in HVAC equipment. It pairs a 60,000 BTU gas furnace with a 23,600 BTU air conditioner in a compact A-coil design suited for upflow and horizontal installations. Built by Goodman, a subsidiary of Daikin with decades of manufacturing experience, this unit targets homeowners who want reliable performance and reasonable efficiency without premium brand pricing.

Performance specs tell a solid story. The furnace delivers 96% AFUE efficiency with two-stage burner control, while the air conditioner achieves 15 SEER (note the product title mentions 15 SEER, though specs show 16 SEER1). The multi-speed ECM blower reaches 1200 CFM maximum and adjusts automatically for comfort. Operating at 71.5 decibels, noise levels are acceptable for residential equipment. The 3/4 inch suction line with 3/4 inch insulation and 3/8 inch liquid line follow industry standards.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces gas consumption and monthly heating costs significantly
  • 15 SEER cooling rating earns ENERGY STAR certification for both components
  • Two-stage burner and multi-speed ECM blower optimize comfort and efficiency across seasons
  • Lifetime heat exchanger warranty provides long-term protection on the furnace's core component
  • PVC exhaust compatibility simplifies installation in modern homes without rigid ductwork

Cons

  • Single-stage compressor may cycle more frequently than two-stage units in extreme weather
  • 71.5 dB noise level is noticeable, though typical for this equipment class
  • R410A or R22 refrigerant options require technician verification for existing systems

Who Should Buy

Best For

Homeowners with existing 2 ton systems needing replacement or first-time buyers in moderate climates where balanced efficiency and reliability matter more than top-tier performance. Contractors installing in homes with standard ductwork and modern electrical service appreciate the straightforward installation and competitive pricing.

Consider Alternatives If

Anyone in extremely hot climates should consider dual-stage compressors, and buyers wanting cutting-edge SEER2 ratings should explore higher-end models in the $5,000+ range.

2 Ton 15 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$0
Buy at HVACDirect →

Installation

Installation requires standard 115V single-phase 60 Hz electrical service with 12.4 to 20 amp breaker capacity, straightforward for most homes. The unit accepts PVC exhaust flue with right-side location, eliminating costly metal ductwork modifications. Refrigerant lines and electrical connections follow Goodman's documented procedures. Horizontal configuration fits attics and crawl spaces where vertical furnaces won't fit.

Warranty & Reliability

Goodman covers the heat exchanger for the life of the original owner, protecting against the costliest furnace failure. Unit replacement and parts carry 10-year coverage with online registration required. This warranty structure is competitive and provides meaningful protection during the system's heaviest-use years, though some premium brands extend coverage to 12 years.

Specifications

SKULS38343850
Brand/ManufacturerOnline Supply
Cooling BTU23,600
Heating BTU60,000
RefrigerantR410A or R22
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger, 10 Years Unit Replacement, and 10 Years Parts 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
Height34.5"
Width17.5"
Depth28.75"
ResourcesGMEC96 Installation Manual GMEC96 Specifications Sheet GMEC96 Owner's Manual GMEC96 Service Manual GMEC96 Replacement Parts Manual GMEC96 Brochure Goodman Furnace 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM1200
Flue LocationRight
Burner StagesTwo
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

What's the difference between the 15 SEER mentioned in the title and 16 SEER1 in the specs? +
SEER1 is the updated 2023 efficiency standard introduced by the Department of Energy. The 16 SEER1 rating is roughly equivalent to 15 SEER under older testing methods. Both indicate strong cooling efficiency and ENERGY STAR qualification.
Can this system replace my existing equipment? +
It replaces the GSX16S241 model directly. For other systems, verify tonnage matches (this is 2 ton), check electrical availability (115V, 20 amp max), and confirm your ductwork layout supports the 50-foot line set included with the unit.
How much will heating costs drop with 96% AFUE? +
Compared to 80-85% AFUE units from 15+ years ago, expect 15-20% lower gas bills. Actual savings depend on local gas rates, winter temperatures, and how many degree-days your climate experiences annually.
Is this better than higher-priced two-stage compressor models? +
This single-stage compressor works well in moderate climates but runs continuously in extreme heat rather than modulating. Two-stage models cost more but reduce cycling wear in hot regions like Arizona or Texas.
Do I need to register the warranty online? +
Yes, online registration is required to activate the 10-year unit and parts coverage. The lifetime heat exchanger warranty applies without registration, but don't skip this step to secure full protection.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.