Independent Review · Updated June 2026

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

High-efficiency Goodman split system with 96% AFUE furnace and solid cooling performance

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 - Upflow
Current Price
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// Bottom Line
This 2-ton system is ideal for contractors and homeowners upgrading small to mid-sized homes who prioritize heating efficiency and want Energy Star certification. The 96% AFUE furnace delivers exceptional heating performance while the 16 SEER cooling component provides solid air conditioning without premium pricing.

Review

The Goodman 2-ton split system represents solid mid-market value for contractors and homeowners balancing upfront cost against long-term efficiency gains. With a 96% AFUE furnace paired to a 16 SEER air conditioner, this unit competes well against similarly priced alternatives from Lennox and York. Goodman has built its reputation on no-nonsense reliability, and this SKU LS38343850 configuration maintains that track record while delivering Energy Star credentials that unlock utility rebates in many regions.

Performance specs tell a straightforward story. The furnace delivers 40,000 BTU heating output with two-stage burner control, meaning it modulates between stages rather than running at full blast constantly. Cooling output reaches 23,600 BTU (2-ton nominal capacity). The multi-speed ECM blower motor maxes out at 800 CFM, adapting airflow to seasonal demand. R410A refrigerant compatibility keeps it current with modern standards. These numbers translate to lower monthly bills, especially during heating-dominant months in northern climates.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency far exceeds standard 80% units, reducing heating costs measurably over time
  • Two-stage burner and multi-speed ECM blower motor provide modulating comfort and lower energy bills
  • 16 SEER cooling rating delivers above-average air conditioning efficiency for the price point
  • PVC plastic exhaust flue simplifies installation and reduces venting material costs compared to metal alternatives
  • Energy Star certified for homes prioritizing utility rebates and environmental impact
  • 10-year warranty with online registration offers solid protection for major components

Cons

  • Specification inconsistency lists both 2-ton and 3-ton capacity, creating confusion about actual cooling output
  • 71.5 dB noise level runs slightly louder than premium systems, which may matter in noise-sensitive applications
  • Requires 208/230V single-phase power, limiting compatibility with some older home electrical systems

Who Should Buy

Best For

Contractors installing systems in cost-conscious residential projects who value heating efficiency, and homeowners in moderate climates where furnace run time justifies the AFUE investment. This system also suits buyers seeking Energy Star rebates and lower operational costs over a 15-20 year lifespan.

Consider Alternatives If

Buyers in extreme climates needing maximum cooling capacity should verify the tonnage specification, and those with standard 100-amp residential panels may face breaker sizing concerns with the 12.4-20 amp requirement.

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

Installation complexity sits at moderate difficulty. The plastic PVC exhaust flue is easier to route than metal alternatives, saving labor time. However, the unit requires 208/230V single-phase 60 Hz power with breakers between 12.4 and 20 amps, so pre-installation electrical verification is essential. Upflow configuration works for basement or closet mounting. The 26-inch height, 17.5-inch width, and 21-inch depth fit standard utility closets, though clearance for coil removal should be confirmed before purchase.

Warranty & Reliability

Goodman's 10-year parts warranty applies upon online registration, covering compressor, heat exchanger, and sealed components. This is standard for this product class, though some premium brands offer 10-year compressor-only coverage elsewhere. Registration is straightforward and typically completed at installation. Labor warranty varies by dealer, so confirm local coverage at purchase time.

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
ConfigurationUpflow / Downflow
Flue LocationRight
Energy StarYes
Burner StagesTwo
Fuel TypeGas
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.
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

Why does the spec sheet list both 2-ton and 3-ton capacity? +
This appears to be a documentation error. The 23,600 BTU cooling output and product positioning indicate 2-ton capacity. Contact Goodman or your supplier to confirm which tonnage matches your home's load calculation before installation to avoid oversizing or undersizing.
Can this system work in my older home with 100-amp service? +
The minimum 12.4-amp breaker requirement fits most homes, but consult your electrician about available breaker space and voltage compatibility. Homes with only 100-amp panels may need service panel upgrades if other major loads exist. Always verify electrical compatibility before ordering.
How much will this furnace reduce my heating bills compared to a standard 80% AFUE unit? +
The 16-percentage-point AFUE difference translates to roughly 16% lower heating fuel consumption. Actual savings depend on climate, usage patterns, and current gas prices. Northern climates with long heating seasons see faster payback, often within 5-7 years of operation.
Should I choose this Goodman over a Lennox or York system at similar price? +
Goodman prioritizes value and proven compressor reliability. Lennox offers quieter operation and slightly higher SEER ratings. York provides balanced mid-tier performance. Evaluate local contractor expertise, warranty terms, and rebate eligibility in your region before deciding.
What does the 10-year warranty actually cover? +
Compressor, heat exchanger, and sealed refrigeration components are covered after registration. Labor is typically excluded and varies by dealer. Read the detailed warranty document and verify coverage with your installer before signing the work agreement.

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