Independent Review · Updated June 2026

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

High-efficiency horizontal furnace with strong AFUE and modern ECM blower technology.

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 Goodman horizontal furnace suits contractors and homeowners needing reliable heating in space-constrained installations like attics or crawlspaces. The 96% AFUE efficiency and multi-speed ECM blower deliver both comfort and measurable energy savings.

Review

Goodman's horizontal furnace combines practical design with solid efficiency ratings for the mid-market segment. The unit delivers 40,000 BTU heating output in a compact footprint, addressing a genuine installation challenge: systems that fit where traditional upright furnaces cannot. Marketed through Online Supply, this model targets contractors and homeowners balancing performance against realistic budgets. The 10-year warranty with registration provides reasonable protection for a gas heating appliance of this class.

Performance numbers tell a compelling story. The 96% AFUE rating exceeds standard requirements and qualifies for Energy Star certification, meaning owners see meaningful utility reductions compared to 80% AFUE units. The multi-speed ECM blower motor, capable of 800 CFM maximum, adjusts automatically to heating demand rather than running constantly. Cooling arrives at 23,600 BTU with a 16 SEER2 rating, though the single-stage compressor means AC efficiency trails dual-stage competitors. Two-stage burner operation reduces short-cycling and temperature swings typical of single-stage systems.

Pros & Cons

Pros

  • 96% AFUE efficiency meets modern Energy Star standards for lower heating bills
  • Multi-speed ECM blower motor provides quieter operation and better air distribution than fixed-speed alternatives
  • Two-stage burner allows proportional heating, reducing temperature swings and improving comfort
  • Horizontal configuration suits tight attic or crawlspace installations where vertical furnaces won't fit
  • PVC/plastic flue venting simplifies exhaust routing in modern homes without masonry chimneys

Cons

  • Spec sheet shows conflicting tonnage data: listed as both 2 ton and 3 ton, creating confusion about actual capacity
  • 71.5 dB noise level runs slightly louder than premium models, noticeable in finished basements or utility closets
  • Single-stage condenser limits cooling efficiency compared to dual-stage AC units on the market

Who Should Buy

Best For

Homeowners with horizontal installation requirements in attics or tight spaces who prioritize efficiency without premium pricing. Contractors installing replacement systems where existing horizontal configuration must be maintained.

Consider Alternatives If

Buyers seeking the quietest operation or those in climates with minimal heating demand who won't recoup efficiency premiums.

2 Ton 15 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$0
Buy at HVACDirect →

Installation

Installation suits experienced contractors or qualified technicians. The unit requires 208/230V single-phase power and demands proper breaker sizing between 12.4 to 20 amps. PVC flue venting simplifies exhaust routing compared to traditional metal venting. Refrigerant lines use standard 3/8 inch liquid and 3/4 inch suction connections. Horizontal mounting requires adequate clearance in attic or crawlspace environments, with ducting designed for rightside flue location.

Warranty & Reliability

Ten-year parts warranty activates upon online registration, providing solid coverage for compressor, heat exchanger, and components. This timeframe aligns with industry standards for mid-tier equipment. Warranty excludes labor and wear items. Registration requirement is a minor administrative step that unlocks full protection.

Specifications

SKULS38343850
Brand/ManufacturerOnline Supply
Cooling BTU23,600
Heating BTU40,000
RefrigerantR410A or R22
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71.5
Weight (in lbs)22.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM800
ConfigurationHorizontal
Flue LocationRight
Energy StarYes
Burner StagesTwo
Fuel TypeGas
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.
ReplacesGSX16S241
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
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

What's the actual tonnage of this unit, 2 or 3 tons? +
Specifications conflict, listing both 2 and 3 tons. Based on 23,600 cooling BTU output, this calculates to approximately 2 tons. Contact the seller for clarification before purchase, as tonnage affects system matching and performance claims.
Can this furnace fit in a standard attic with limited headroom? +
Yes. At 21.125 inches high and 26 inches deep in horizontal configuration, it fits most residential attics. Verify clearance for the 50-foot refrigerant line connections and ensure adequate ductwork space before ordering.
How much energy will the 96% AFUE rating save compared to older furnaces? +
A 96% AFUE unit converts 96 cents of every heating dollar to warmth. Compared to a 78% AFUE furnace, expect 15 to 20 percent annual heating cost reduction depending on climate and usage patterns, often recovering the efficiency premium in 5 to 7 years.
How does this compare to Goodman's higher-end horizontal models? +
This model delivers solid midrange value. Premium Goodman horizontals offer variable-speed compressors and dual-stage cooling. Unless your climate demands maximum AC efficiency, this unit's 96% AFUE heating and two-stage burner handle most applications effectively and affordably.
Is the 10-year warranty transferable if I sell my home? +
Warranty terms typically limit coverage to the original registered owner. Verify transfer eligibility with Online Supply before purchase if resale warranty value matters to your decision.

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