Independent Review · Updated June 2026

2 Ton 18 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

High-efficiency two-stage system delivering 96% heating and 18 SEER cooling in compact horizontal form

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 18 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
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// Bottom Line
This Goodman system excels for homeowners upgrading older furnaces or installing in tight spaces where a horizontal configuration is required. The 96% AFUE and 18 SEER ratings deliver measurable energy savings, though the 2-ton cooling capacity limits it to smaller homes or single-zone applications.

Review

Goodman's 2-ton horizontal gas furnace and air conditioner system positions itself as an affordable efficiency upgrade for homeowners seeking high-efficiency heating and cooling in a space-constrained package. The combination of 96% AFUE and 18 SEER ratings places it in the premium efficiency tier without premium pricing, making it attractive for renovation projects, additions, or secondary systems. Built on proven scroll compressor and two-stage condenser architecture, this unit targets contractors and DIY-inclined homeowners who understand efficiency ratings and want measurable utility savings.

The furnace delivers 40,000 BTU on two burner stages, reaching 96% fuel utilization efficiency, meaning nearly every dollar of gas becomes usable heat. Cooling output of 23,000 BTU and 18 SEER efficiency translates to roughly 18 BTU of cooling per watt consumed, which exceeds Department of Energy minimum standards by 40%. The variable-speed ECM blower adjusts from 0 to 1200 CFM depending on demand, reducing runtime during shoulder seasons and cutting auxiliary electric consumption. Two-stage operation minimizes on-off cycling, extending compressor life and lowering peak noise during partial-load conditions.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency exceeds most competitors, reducing heating costs significantly over the system lifetime
  • 18 SEER cooling efficiency qualifies for Energy Star and most utility rebates, saving 20-30% on AC costs versus 13 SEER units
  • Two-stage compressor and condenser allow the system to run at partial capacity during mild weather, improving comfort and reducing short-cycling
  • Variable-speed ECM blower motor adapts airflow from 0 to 1200 CFM, reducing standby power draw and noise
  • PVC exhaust flue compatibility simplifies venting in retrofit applications where metal ductwork isn't feasible
  • 10-year warranty with online registration provides solid coverage for parts and labor peace of mind

Cons

  • 2-ton cooling capacity severely limits application to homes under 1000 square feet or as a secondary zone, not full-house replacement for most residences
  • Horizontal configuration requires adequate plenum space above or to the side, making retrofit installation challenging in some homes
  • 71 dB noise level runs louder than some competitors during full-stage operation, potentially noticeable in bedrooms or living areas
  • Scroll compressor requires proper refrigerant charge and line sizing or premature failure risk increases
  • R410A/R22 compatibility creates confusion, as R22 is being phased out and technicians may charge incorrectly if not verified upfront

Who Should Buy

Best For

This system fits homeowners with smaller homes, condos, or multi-zone setups who prioritize heating efficiency in cold climates. Contractors installing horizontal furnaces in tight attic or closet spaces will appreciate the compact 21 by 26 inch footprint and PVC venting flexibility.

Consider Alternatives If

Skip this if you need cooling capacity above 2 tons or have vertical ductwork only, as the horizontal design and limited tonnage won't meet whole-house demands for most families.

2 Ton 18 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
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Installation

Horizontal installation requires adequate clearance above or beside ductwork, with 21 by 21.125 inch width fitting tighter spaces than vertical counterparts. PVC exhaust flue compatibility eliminates corrosion issues common with metal venting in high-efficiency applications. Electrical demand ranges from 15.3 to 25 amps at 208 or 230 volt, single-phase service, standard in most homes. Refrigerant line sizing must match 3/8 inch liquid and 3/4 inch suction valve specifications with 50-foot lineset included, critical for proper charge and performance.

Warranty & Reliability

Goodman provides a 10-year parts and labor warranty upon online registration, covering the compressor, heat exchanger, and refrigerant circuit. This warranty duration matches competitor offerings and includes evaporator coil protection. Registration is required, so retain documentation and activate coverage promptly to avoid claim denials. Coverage does not include refrigerant recharge, routine maintenance, or damage from improper installation.

Specifications

SKULS38343850
Brand/ManufacturerOnline Supply
Cooling BTU23,000
Heating BTU40,000
RefrigerantR410A or R22
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)22.000000
FeatureSpec
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.
AHRI Certificate Number7368841
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesTwo Stage Condenser
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationHorizontal
Energy StarYes
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height21"
Width21.125"
Depth26"
ResourcesCHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
SEER1 (Efficiency)18
Condenser StagesTwo Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size15.3 amps
Tonnage3.5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does this unit list 2-ton cooling but 3.5-ton tonnage in the specs? +
The tonnage refers to the condenser/compressor cooling capacity of 23,000 BTU, equivalent to 2 tons. The 3.5-ton figure appears to be a data entry error from Online Supply and should be disregarded. Always confirm cooling capacity by BTU output, not tonnage labels, when sizing for your home.
Can I install this horizontally in my attic if I have only vertical ductwork? +
No. Horizontal configuration requires horizontal supply and return ducts. Forcing horizontal airflow into vertical ductwork creates turbulence, noise, and efficiency loss. Contact an HVAC contractor to assess whether your ductwork can be adapted or if a vertical-configuration unit is necessary.
What does 18 SEER mean for my cooling costs? +
SEER is the Seasonal Energy Efficiency Ratio, measuring cooling output per watt consumed. An 18 SEER unit costs roughly 20-30% less to operate annually than a 13 SEER unit. In warm climates, this translates to $300-500 in annual savings, recovering the efficiency premium within 5-8 years.
Is this system large enough for my 2,000-square-foot home? +
No. The 2-ton (23,000 BTU) capacity is undersized for homes exceeding 1,000 square feet in most climates. A 3 to 5-ton system is standard for 2,000-square-foot homes. Consider this unit only for additions, secondary zones, or smaller residences where load calculations confirm adequacy.
Does the 10-year warranty cover refrigerant leaks or low charge? +
The warranty covers defects in the compressor and circuit, not field installation errors. If a technician undercharges or overcharges refrigerant, repair costs fall on you. Always hire EPA-certified technicians and request pressure and superheat verification at startup.

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