Independent Review · Updated June 2026

2 Ton 16 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

97% AFUE furnace with 16 SEER cooling hits efficiency sweet spot for budget-conscious upgrades

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 16 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This Goodman system works best for homeowners replacing aging equipment in attics or basements where downflow configuration fits naturally. The 97% AFUE heating and 16 SEER cooling deliver solid efficiency gains without premium pricing, making it ideal for moderate climates where both heating and cooling matter.

Review

The Goodman TX2N4A lands in the practical middle ground between bare-bones and premium HVAC systems. This 60,000 BTU furnace with integrated 24,000 BTU air conditioner handles moderate heating and cooling needs for mid-sized homes. Goodman's reputation for reliable equipment at accessible pricing resonates with both contractors and homeowners tired of sticker shock. The downflow configuration works well in attics and hallway installations where space efficiency matters.

Performance metrics justify the investment. The 97% AFUE furnace rating means $97 of every $100 in fuel converts to usable heat, beating standard 80-90% units by substantial margins. On the cooling side, 16 SEER efficiency qualifies for Energy Star recognition and often triggers state or utility rebates worth $200-500. The modulating burner and variable-speed ECM blower motor run intelligently, matching output to actual demand rather than cycling on-off wastefully. Two-stage condenser design keeps noise reasonable at 71 dBA.

Pros & Cons

Pros

  • 97% AFUE rating captures nearly all fuel energy, reducing heating bills compared to 80-90% older units
  • 16 SEER cooling efficiency qualifies for Energy Star and multiple utility rebates, offsetting equipment cost
  • Modulating gas burner adjusts flame output in real time, eliminating inefficient on-off cycling
  • Variable speed ECM blower motor runs quietly at 71 dBA and uses 30-40% less electricity than fixed-speed motors
  • PVC exhaust flue compatibility simplifies installation in tight spaces without expensive metal venting

Cons

  • Spec sheet lists 3 ton cooling capacity but product name claims 2 ton, creating confusion about actual system size
  • Downflow configuration limits placement options, eliminating slab foundations and some basement installs
  • R410A refrigerant requires EPA certification for technicians handling leaks or service

Who Should Buy

Best For

Homeowners replacing 15-20 year old systems in upstairs attics or hallway closets will appreciate the downflow orientation and straightforward installation. Contractors managing budget-conscious replacement jobs benefit from the rebate eligibility and quick commissioning without complex venting.

Consider Alternatives If

Skip this if you have a slab foundation or need upflow installation, or if you're seeking ultra-high efficiency (18+ SEER) for hot climates.

2 Ton 16 SEER 97% AFUE 60,000 BTU Goodman Gas Furn
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Installation

Downflow configuration simplifies placement in attics and upper-level closets. PVC exhaust flue compatibility eliminates expensive metal venting costs, though installers must confirm attic venting compliance with local codes. The compact footprint, 26 inches tall by 17.5 inches wide, fits standard equipment closets. 208/230V single-phase power handles installation without upgrading service panels in most homes. Estimated labor runs 4-6 hours for experienced technicians.

Warranty & Reliability

The 10-year parts warranty with online registration provides solid peace of mind, though you must register within 30 days of installation to activate full coverage. This covers compressor, heat exchanger, and most internal components. Labor and refrigerant are not included, so budget separately for service calls. Registration is free but mandatory, not automatic.

Specifications

SKUTX2N4A
Brand/ManufacturerGoodman
Cooling BTU24,000
Heating BTU60,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)2.500000
FeatureSpec
AHRI Certificate Number7424269
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Energy StarYes
Burner StagesModulating
Fuel TypePropane, Natural Gas
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.
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
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil

Frequently Asked Questions

Does the 16 SEER rating mean my cooling bills will drop 16 times lower? +
No. SEER measures efficiency, not absolute performance. Compared to an 8 SEER unit, this system cuts cooling electricity use roughly in half. Actual savings depend on your old unit's efficiency, climate, and thermostat habits. Most users see 25-35% cooling cost reduction when upgrading from 10-year-old equipment.
Can I install this in a basement or crawlspace? +
Downflow orientation requires installation above where conditioned air exits, making basements problematic unless ducts run downward to floor level. Crawlspaces work if you have clearance for the 26-inch height and adequate return air access. Confirm with your installer before purchase, as upflow units offer more flexibility.
What's the practical difference between 97% AFUE and 95% AFUE furnaces? +
That 2% gap translates to roughly $40-60 annual savings on a $1,200 heating bill, recovering the cost premium in 3-5 years. The 97% model uses condensing technology to extract more heat from exhaust, requiring PVC venting but delivering better long-term value in cold climates.
How does this compare to Bryant or Carrier systems at the same price? +
Goodman offers comparable efficiency ratings and reliability at lower price points because it skips dealer-exclusive features and aggressive marketing. Bryant and Carrier systems may include enhanced controls or warranties, but raw heating and cooling performance remains similar at the 97% AFUE and 16 SEER tier.
Do I need to register online for the warranty to be valid? +
Yes. You must register within 30 days of installation to activate the full 10-year parts coverage. Without registration, coverage may be limited. Registration is free and takes 5 minutes through Goodman's website using your serial number and installation date.

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