Independent Review · Updated June 2026

2 Ton 14.5 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Heat Pump System - Horizontal

High-efficiency dual-fuel system combining 96% AFUE furnace with 14 SEER heat pump performance

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
2 Ton 14.5 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Heat Pump System - Horizontal
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// Bottom Line
This ACiQ system is built for contractors serving mixed climates where natural gas and electric heating both make sense. The 96% AFUE furnace paired with a 14 SEER heat pump gives you flexibility to heat efficiently year-round, whether you're in a region with cheap gas or unpredictable winter weather.

Review

The ACiQ ACIQ-24-EHPD-UPG is a hybrid heating and cooling system that combines a high-efficiency gas furnace with an air-source heat pump in one compact horizontal unit. This approach appeals to contractors serving regions where dual-fuel operation reduces overall energy costs and provides backup heating security. At 120 pounds and sized to fit standard attic or basement spaces, it's designed as a practical upgrade path for homes transitioning toward electrification while maintaining gas system reliability.

The furnace delivers 60,000 BTU output at 96% AFUE, meaning nearly every dollar of fuel becomes usable heat. The paired heat pump operates at 14 SEER2 with a scroll compressor and R454B refrigerant, handling cooling duties and shoulder-season heating with minimal compressor cycling. Two-stage burner operation and a variable-speed ECM blower with 1,200 CFM maximum airflow keep the system responsive to actual heating and cooling demand, avoiding the waste typical of single-stage equipment.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating fuel costs significantly compared to standard 80-85% units
  • 14 SEER2 heat pump provides efficient cooling and shoulder-season heating without gas consumption
  • Two-stage burner and variable-speed ECM blower optimize comfort and minimize energy waste during partial-load operation
  • Energy Star certified with R454B low-GWP refrigerant for environmental compliance
  • Lifetime heat exchanger warranty plus 10 years parts coverage provides genuine peace of mind
  • Plastic/PVC exhaust flue simplifies installation in retrofit applications where metal venting is challenging

Cons

  • Spec sheet lists conflicting tonnage (2 ton vs 3 ton) and cooling capacity (24,000 BTU suggests 2 ton), creating clarity issues during sizing
  • Single-stage condenser may short-cycle on mild days despite heat pump's 14 SEER rating, reducing efficiency gains
  • 70 dB sound level is notably louder than inverter-driven competitors, important for noise-sensitive installations

Who Should Buy

Best For

Contractors and homeowners in moderate climates (zones 4-6) where dual-fuel makes economic sense, particularly those seeking premium furnace efficiency without premium system pricing. Best suited for homes with existing gas infrastructure and customers willing to embrace heat pump technology as a primary heating source.

Consider Alternatives If

Skip this if you need single-stage ductless heat pump performance or live where natural gas is unavailable, or if lowest operating noise is a priority for your installation.

2 Ton 14.5 SEER 96% AFUE 60,000 BTU Goodman Gas Fu
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Installation

This horizontal A-coil configuration requires standard sweat connections on 3/8 inch liquid and 3/4 inch suction lines, both pre-insulated at 3/4 inch thickness. Electrical demand is modest at 115 volts single-phase with 17.1 to 25 amp breaker sizing. PVC exhaust venting simplifies routing compared to metal pipe. Refrigerant line runs up to 50 feet allow flexibility in split system design.

Warranty & Reliability

Goodman backs the heat exchanger for the life of the unit and all other parts for 10 years, contingent on online registration. This tiered approach protects against catastrophic furnace failure while recognizing that compressors and coils have limited life spans. Registration is straightforward and essential for claims.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU60,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger and 10 Years Parts with Online Registration
Decibel Level (dBA)70
Weight (in lbs)120.000000
FeatureSpec
ReplacesGSZ140251
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size17.1 amps
Tonnage3 Ton
Valve TypeSweat
Height34.5"
Width17.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Install 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
AHRI Certificate Number7368833
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Burner StagesTwo
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the spec sheet list both 2 ton and 3 ton, and 24,000 BTU cooling? +
This appears to be a data entry error on the supplier side. The 24,000 BTU cooling capacity aligns with a 2-ton heat pump, not 3-ton. Verify the exact tonnage with your distributor before ordering, as this affects system matching and ductwork design significantly.
Will this system work with my existing natural gas furnace ductwork? +
Yes, the furnace component uses standard gas line connections. However, the integrated heat pump condenser and coil arrangement may differ from your old furnace layout. Have an HVAC pro confirm ductwork, refrigerant line routing, and electrical compatibility before purchase.
Is 14 SEER2 sufficient for summer cooling in hot climates? +
14 SEER2 performs best in moderate climates (zones 4-6). In true hot climates (zone 8-10), consider upgrading to 16+ SEER2 equipment. The single-stage compressor also means less modulation on very hot days, reducing cooling efficiency gains.
How does this compare to a traditional gas furnace alone? +
A standard furnace runs at 80-85% AFUE, losing 15-20% of fuel as exhaust. This system's 96% AFUE recovers that waste, lowering annual gas bills 10-16%. You gain heat pump cooling efficiency too, though electricity costs will offset some gas savings.
Do I need to register the warranty online, and what if I don't? +
Yes, online registration is required to unlock the full 10-year parts and lifetime heat exchanger coverage. Without registration, coverage drops significantly. The process takes 5 minutes and Goodman emails a confirmation immediately.

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