2 Ton 15 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal Review 2026

// Bottom Line

This Goodman system excels for homeowners upgrading older furnaces who want measurable energy savings without premium pricing. The 96% AFUE rating and variable-speed ECM blower make it especially valuable in moderate to cold climates where heating costs dominate annual utility bills.

Review

The Goodman 2-ton gas furnace and air conditioner system occupies a reliable middle ground in the residential HVAC market. This unit combines proven technology with solid efficiency ratings, making it a sensible choice for homeowners seeking straightforward equipment replacement rather than cutting-edge features. Goodman's reputation for durable, serviceable equipment backs the design, and the variable-speed blower sets it apart from basic fixed-capacity alternatives still common in many homes.

Performance metrics justify attention here. The furnace delivers 40,000 BTU heating output at 96% AFUE efficiency, meaning 96 cents of every heating dollar converts to usable warmth. The air conditioner section provides 23,600 BTU cooling with SEER1 16 rating. Two-stage burner operation and an ECM variable-speed blower motor optimize performance across heating seasons, reducing energy waste during partial-load conditions. Maximum airflow reaches 1,200 CFM, adequate for most residential ductwork systems.

Pros & Cons

Pros

96% AFUE efficiency rating delivers substantial heating cost reductions compared to 80-85% older units
Two-stage burner with variable-speed ECM blower adapts to actual heating demand, reducing short-cycling and energy waste
SEER1 16 rating on the condenser provides excellent summer cooling performance at 23,600 BTU capacity
Lifetime heat exchanger warranty plus 10-year parts coverage with online registration offers genuine protection
Scroll compressor technology proven for reliability and quiet operation at 71.5 dB

Cons

Unit tonnage discrepancy between product title (2 Ton) and specifications (3 Ton) creates confusion at purchase
Horizontal configuration limits installation flexibility for homes without attic or crawlspace access
Single-stage compressor in air conditioner section cannot modulate capacity for variable cooling demand

Who Should Buy

Best For

This system suits homeowners in moderate to cold climates replacing 15-20 year old furnaces, particularly those with attic or crawlspace installations. It's ideal for budget-conscious buyers wanting documented efficiency gains without spending for premium variable-capacity compressors.

Consider Alternatives If

Skip this if you need a compact vertical configuration, live in a hot climate prioritizing advanced cooling modulation, or require financing at no additional cost since pricing appears promotional.

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

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Installation

The horizontal A-coil configuration requires attic, crawlspace, or basement installation with adequate clearance. Suction and liquid line sizes are 3/4 inch and 3/8 inch respectively, with 50 feet of suction line insulation included. PVC exhaust flue requirement simplifies venting in modern homes. Electrical demands are modest, requiring 115V single-phase 60Hz service with breaker sizing between 12.4 and 20 amps.

Warranty & Reliability

Coverage includes a lifetime heat exchanger warranty plus 10-year parts protection contingent on online registration. This tiered approach is standard industry practice and meaningful given the heat exchanger's expense if failure occurs. Registration is straightforward and provides genuine long-term protection against compressor or control board failures during the critical decade after installation.

Specifications

SKU	LS38343850
Brand/Manufacturer	Online Supply
Cooling BTU	23,600
Heating BTU	40,000
Refrigerant	R410A or R22
Electrical	115 V. 1 Phase 60 Hz
Warranty	Lifetime Heat Exchanger and 10 Years Parts with Online Registration
Decibel Level (dBA)	71.5
Weight (in lbs)	22.000000
Feature	Spec
Replaces	GSX16S241
Energy Star	Yes
SEER1 (Efficiency)	16
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	20 amps
Min. Breaker Size	12.4 amps
Tonnage	3 Ton
Height	34.5"
Width	17.5"
Depth	28.75"
Resources	Goodman Brochure Goodman Install 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 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	7368841
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	96%
Blower Motor	Variable Speed - ECM
Maximum CFM	1200
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

Why does the product title say 2 Ton but the specifications list 3 Ton? +

This appears to be a documentation error from the manufacturer or retailer. The spec sheet consistently shows 3-ton tonnage, 23,600 BTU cooling capacity, and SEER1 16 rating which align with 3-ton equipment. Clarify with the supplier before purchase to ensure you receive the tonnage you need.

What airflow and ductwork requirements apply to this system? +

Maximum CFM output is 1,200, suitable for standard residential ductwork designed for typical 3-ton systems. Variable-speed blower automatically adjusts CFM to match heating or cooling demand, reducing noise during low-load periods. Confirm existing ductwork sizing with an HVAC professional before installation.

How much can I expect to save on heating costs versus an older furnace? +

A 96% AFUE furnace costs roughly 10-15% less to operate than a typical 80% AFUE unit from the 1990s or early 2000s. Actual savings depend on local gas prices, heating degree days, and home insulation. Over 15 years, this efficiency advantage often totals $2,000 to $4,000 in reduced utility bills.

How does this compare to higher-priced variable-capacity systems? +

Premium systems add variable-speed compressors in the condenser for better cooling modulation and comfort. This unit uses a fixed single-stage compressor but includes variable blower control on the furnace side. For moderate climates, that balance is practical and cost-effective compared to 19+ SEER systems.

What does the lifetime heat exchanger warranty actually cover? +

It protects against manufacturing defects that cause cracks or corrosion in the heat exchanger, the costliest furnace component. Most claims occur within 5-10 years. Proper installation, annual maintenance, and avoiding electrical surges maximize warranty validity and longevity.

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