Independent Review · Updated June 2026

2 Ton 15 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency gas furnace and AC combo at an unbeatable price point

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 15 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This is an excellent choice for budget-conscious homeowners and contractors replacing older systems in homes under 2,500 sq ft. The 97% AFUE furnace and 14 SEER condenser deliver solid efficiency gains without premium pricing, making it ideal for cost-sensitive retrofits where you need reliable heating and cooling fast.

Review

The Goodman 2-Ton 15 SEER 97% AFUE system represents solid midmarket equipment for residential HVAC replacement. At $643, it undercuts many comparable units while maintaining respectable efficiency ratings and Energy Star certification. This downflow A-coil configuration works well in attic and basement installations where space and ducting direction matter. The combination of a high-efficiency furnace with a capable air conditioner makes sense for homeowners tired of aging split systems that perform inconsistently.

Performance numbers tell a practical story. The furnace delivers 60,000 BTU heating output at 97% AFUE efficiency, meaning nearly every dollar of fuel converts to usable heat. The 3-ton condenser (note: product title says 2-ton, but specs confirm 3-ton) produces 24,000 BTU cooling capacity with 14 SEER1 rating. The modulating burner and variable-speed ECM blower keep runtime efficient by avoiding constant full-power operation. Electrical requirements are modest, 115V single-phase with a 14.3 to 25 amp breaker range, fitting most home panels without upgrades.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means less wasted fuel compared to standard 80-85% units, saving approximately $15-30 monthly on heating
  • 14 SEER1 condenser with Energy Star certification, R454B refrigerant, and rotary compressor handles moderate cooling loads efficiently
  • Modulating burner stages optimize heating output based on actual demand, improving comfort and efficiency in variable weather
  • Variable-speed ECM blower motor adjusts CFM from low to 1,200 CFM, reducing noise and energy waste during partial-load operation
  • PVC/plastic exhaust compatibility eliminates expensive metal flue retrofits on many existing installations

Cons

  • 3 Ton cooling capacity listed in specs conflicts with product title claiming 2 Ton, creating confusion about actual system size
  • 14 SEER1 is efficient but not top-tier compared to 16+ SEER units available at slightly higher price points
  • 71 dB noise level is moderate, potentially noticeable in quiet residential settings, especially during compressor operation

Who Should Buy

Best For

Homeowners and HVAC contractors seeking reliable, efficient equipment for 2-3 ton applications without paying premium prices. This system works best for moderate climates where you need dependable year-round performance without cutting-edge tech or variable refrigerant flow complexity.

Consider Alternatives If

Anyone prioritizing ultra-quiet operation or maximum efficiency should explore 16+ SEER systems, though expect to pay 30-50% more upfront.

2 Ton 15 SEER 97% AFUE 60,000 BTU Goodman Gas Furn
$643
Buy at HVACDirect →

Installation

Installation requires standard HVAC skills and tools. The downflow configuration and A-coil design suit attic or basement placement. Refrigerant lines use standard 3/8 inch liquid and 3/4 inch suction sizing with 3/4 inch insulation thickness included. PVC exhaust compatibility simplifies ductwork, avoiding expensive metal flue replacements. Total weight of 120 lbs necessitates two technicians for safe handling. Dimensions are 34.5 inches tall by 17.5 inches wide by 28.75 inches deep.

Warranty & Reliability

Coverage includes 10 years parts and labor with online registration, standard for mid-tier residential equipment. This protects against compressor failure, heat exchanger issues, and component defects without requiring separate service contracts. Online registration is straightforward and unlocks warranty benefits, though some homeowners forget this step, risking reduced coverage.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU60,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)120.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeRotary
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size14.3 amps
Tonnage3 Ton
Height34.5"
Width17.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation 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 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.
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
AHRI Certificate Number7424269
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is this really a 2-ton or 3-ton system? +
The product title claims 2-ton, but specifications list 3-ton with 24,000 BTU cooling capacity. Confirm with your supplier before purchase. Standard tonnage classifications measure cooling capacity, so 3-ton is accurate. The discrepancy appears to be a labeling error that needs clarification from the manufacturer.
What electrical work is required before installation? +
Verify your home's panel supports 115V single-phase power with a 14.3 to 25 amp breaker. Most homes qualify, but older panels with limited capacity need evaluation. No 240V conversion required, simplifying installation and reducing electrician costs significantly compared to three-phase commercial units.
How much will this save on heating and cooling costs compared to my old system? +
If replacing an 80% AFUE furnace and 10 SEER AC, expect 15-25% annual savings depending on climate and usage. The 97% AFUE and 14 SEER1 combination favors heating-dominant regions. Exact savings depend on local fuel and electricity rates, insulation quality, and thermostat programming habits.
Does this system work with smart thermostats and zones? +
Yes, the variable-speed ECM blower integrates with most programmable and smart thermostats. Zoning is possible but requires dampers and compatible controls purchased separately. The modulating burner responds well to demand-based scheduling, maximizing efficiency gains from smart controls.
What does the 10-year warranty actually cover? +
Parts and labor for manufacturing defects, compressor failure, and component breakdown are covered. Normal maintenance, refrigerant top-offs, and wear items like capacitors after year one are excluded. Online registration is required to activate coverage, so complete it immediately after installation.

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