Independent Review · Updated June 2026

2 Ton 14.5 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Heat Pump System - Upflow

High-efficiency dual-fuel system combining 96% furnace AFUE with 14 SEER cooling 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 40,000 BTU Goodman Gas Furnace and Heat Pump System - Upflow
Current Price
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// Bottom Line
This ACiQ system is ideal for homeowners in mixed climates who want strong heating efficiency alongside respectable cooling performance without overspending. The 96% AFUE furnace excels during winter months, while the 14 SEER heat pump handles shoulder seasons competently.

Review

The ACiQ ACIQ-24-EHPD-UPG represents a pragmatic middle-ground in the dual-fuel HVAC market. This 2 ton system combines a 40,000 BTU gas furnace with a 24,000 BTU heat pump, creating a hybrid heating approach that excels in transitional climates. Built on Goodman's established platform, it delivers solid performance without the premium pricing of top-tier equipment, making it attractive to budget-conscious contractors and homeowners seeking reliable comfort.

Performance metrics reveal a well-balanced efficiency profile. The furnace achieves 96% AFUE through a two-stage burner design with variable-speed ECM blower motor, delivering precise heating control and reduced energy waste. Cooling operates at 14 SEER1 using R454B refrigerant in a single-stage scroll compressor configuration. The system handles up to 1200 CFM airflow through a compact A-coil format, maintaining Energy Star certification while accepting both natural gas and propane fuel sources.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency significantly reduces heating costs during winter operation
  • Two-stage burner with variable-speed ECM blower motor allows flexible operation and quieter runtime
  • 14 SEER cooling performance meets Energy Star standards with R454B refrigerant
  • Compact upflow A-coil design fits tight spaces while handling 1200 CFM maximum airflow
  • Lifetime heat exchanger warranty plus 10 years parts coverage with online registration

Cons

  • 3 ton condenser paired with 2 ton nominal rating creates minor sizing inconsistency that may confuse installers
  • Single-stage compressor design lacks modulation capability of higher-end units
  • 70 dB noise level runs slightly higher than premium competitors under full load conditions

Who Should Buy

Best For

Contractors and homeowners in colder climates prioritizing winter heating efficiency over year-round cooling performance, especially those seeking reliable equipment at a reasonable price point. Properties with limited installation space benefit from the compact upflow configuration.

Consider Alternatives If

Buyers in hot climates needing maximum cooling capacity or those wanting premium variable-speed compressor technology should explore higher-tier systems with modulating capabilities.

2 Ton 14.5 SEER 96% AFUE 40,000 BTU Goodman Gas Fu
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Installation

Installation demands standard dual-fuel expertise. The upflow A-coil format requires 3/8 inch liquid line and 3/4 inch suction line connections with 3/4 inch insulation thickness. Electrical needs include 115V single-phase 60 Hz power with 17.1 to 25 amp breaker sizing. PVC plastic exhaust flue is required for the furnace component. Most experienced HVAC technicians complete installation within standard timelines, though the tonnage discrepancy between condenser and furnace warrants careful system verification.

Warranty & Reliability

Coverage includes a lifetime heat exchanger warranty plus 10 years of parts protection when registered online. This is competitive mid-market coverage that protects against premature compressor or component failure without extending to labor costs. Online registration is straightforward and unlocks the full benefit period. Homeowners should complete registration promptly after installation to activate the extended parts coverage.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU40,000
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 Number7368841
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 this product list 3 ton tonnage when called a 2 ton system? +
The condenser unit is rated 3 ton capacity, but the furnace is 2 ton nominal. This creates operational flexibility, though some installers find it atypical. Verify AHRI certificate 7368841 confirms compatibility with your specific furnace pairing for optimal performance and warranty validation.
Can I install this system in a tight attic space? +
Yes, the 34.5 inch height, 17.5 inch width, and 28.75 inch depth make this relatively compact. However, the 50-foot suction line requirement and PVC exhaust routing need planning. Measure your space and plan ductwork routing carefully before purchase.
How much will this 96% AFUE furnace save on heating bills compared to older equipment? +
A 96% AFUE furnace uses 96 cents of every heating dollar for warmth, versus 75-80 cents in 1990s equipment. Actual savings depend on climate, usage, and local gas prices, but homeowners typically see 15-25% annual heating cost reductions in cold climates.
Is 14 SEER cooling sufficient for hot climates? +
14 SEER is decent but not exceptional. In truly hot regions, look for 16+ SEER systems. This ACiQ excels in mixed climates where heating dominates. Hot climate buyers should prioritize higher SEER ratings and two-stage cooling capability.
What happens after the 10-year parts warranty expires? +
Coverage ends at 10 years for all components except the heat exchanger, which remains covered for life. Component repairs after that period are out-of-pocket, typical for mid-market equipment throughout the industry.

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