Independent Review · Updated June 2026

2 Ton 16 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

96% AFUE furnace with 16 SEER cooling, Energy Star certified, two-stage efficiency

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 16 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
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// Bottom Line
This Goodman system delivers excellent heating efficiency at 96% AFUE and solid cooling performance with 16 SEER rating, making it ideal for homeowners seeking Energy Star certified equipment without premium pricing. Best suited for upflow installations in moderate climates where balanced heating and cooling performance matters.

Review

The Goodman GMEC960402BN combines a 96% AFUE gas furnace with a 16 SEER air conditioner in a single upflow package. This Energy Star certified system targets homeowners seeking balanced performance without flagship pricing. Goodman positions this model for residential retrofit applications where space constraints and moderate climate zones require efficient but compact equipment. The A-coil configuration and upflow design make it suitable for traditional basement or closet installations common in existing homes.

Heating performance reaches 40,000 BTU with two-stage burner operation, while the scroll compressor cooling system delivers 24,000 BTU at 16 SEER efficiency. The ECM multi-speed blower motor operates at maximum 800 CFM, adapting airflow to seasonal demands. At 71 decibels, noise levels remain reasonable for residential use. Two-stage staging on both heating and cooling sides means the system runs at part load for most of the year, reducing energy consumption and extending component lifespan compared to single-stage alternatives.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency exceeds most mid-range competitors and reduces winter heating costs
  • 16 SEER air conditioner with two-stage compressor provides solid cooling efficiency for 24,000 BTU capacity
  • Two-stage burner and scroll compressor enable quieter, more consistent operation at 71 dB
  • ECM multi-speed blower motor adapts to heating and cooling demands, improving comfort and efficiency
  • Energy Star certified system qualifies for some utility rebates and tax incentives

Cons

  • 40,000 BTU heating capacity limits this to smaller homes or mild climates, not suitable for harsh winters
  • Spec sheet lists conflicting tonnage information, 2 ton vs 3 ton, creating potential confusion for installers
  • Limited cooling capacity at 24,000 BTU means 2-ton system may struggle in hot climates or larger spaces

Who Should Buy

Best For

Homeowners in moderate climates upgrading from older equipment and seeking Energy Star certification without premium costs. This system works well for smaller homes or apartments where the 40,000 BTU heating output and 24,000 BTU cooling capacity match actual load requirements.

Consider Alternatives If

Anyone in cold climates needing substantial heating output, larger homes requiring greater than 2-ton cooling capacity, or buyers prioritizing cutting-edge SEER2 ratings over proven SEER performance.

2 Ton 16 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
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Installation

Professional installation is required due to gas line safety protocols and refrigerant handling certification needs. The unit weighs 112 pounds and measures 34.5 inches high by 17.5 inches wide by 28.75 inches deep, fitting most standard closet and basement spaces. Electrical requirements include 115V single-phase 60Hz service with 15.7 to 20 amp breaker capacity. Plastic PVC venting on the right flue location simplifies installation in many retrofit scenarios.

Warranty & Reliability

Coverage includes a lifetime heat exchanger warranty, 10-year unit replacement protection, and 10-year parts coverage with online registration. Lifetime heat exchanger coverage is substantial, protecting against the costliest potential failure point. Registration requirement means owners must complete paperwork to activate extended benefits, a minor administrative step worth the coverage extension.

Specifications

SKUGMEC960402BN
Brand/ManufacturerGoodman
Cooling BTU24,000
Heating BTU40,000
RefrigerantR410A
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger, 10 Years Unit Replacement, and 10 Years Parts with Online Registration
Decibel Level (dBA)71
Weight (in lbs)112.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)16
Condenser StagesTwo Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size20 amps
Min. Breaker Size15.7 amps
Tonnage3 Ton
Valve TypeSweat
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 InformationThis gas appliance requires a trained technician to install. Improperly connecting gas lines or improperly connecting a gas flue or venting may result in death. By purchasing this item
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 CFM800
Flue LocationRight
Burner StagesTwo
Fuel TypeGas

Frequently Asked Questions

Does the 2-ton versus 3-ton tonnage discrepancy matter for my installation? +
The specs contain conflicting information, listing both 2-ton and 3-ton. Verify with Goodman documentation before purchasing. The 24,000 BTU cooling capacity confirms 2-ton rating. This inconsistency requires clarification from the manufacturer or seller before installation.
What electrical service do I need for this furnace and AC system? +
Standard 115V single-phase 60Hz household power suffices. Circuit breaker must be sized between 15.7 and 20 amps minimum. Most homes have adequate electrical capacity. Verify with a licensed electrician during installation planning to confirm compatibility.
How does 96% AFUE compare to standard furnaces on heating costs? +
96% AFUE means 96 cents of every heating dollar becomes usable heat, versus 80-85% on older equipment. Annual savings depend on climate and usage. In moderate climates, expect 10-15% heating cost reductions compared to 80% AFUE systems.
Should I choose this Goodman system or a higher SEER competitor? +
16 SEER performs admirably in moderate climates, delivering good efficiency without premium pricing. Higher SEER ratings (18-24) cost significantly more with modest real-world savings unless cooling runs constantly. This system suits most residential applications effectively.
Does online registration for the warranty cost extra? +
No additional cost applies. Registration is a simple paperwork requirement to activate 10-year parts and unit replacement coverage. Complete registration upon installation to ensure protection activation.

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