Independent Review · Updated June 2026

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

96% efficient gas furnace paired with 14 SEER heat pump delivers year-round comfort

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 - Upflow
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// Bottom Line
This dual-fuel system works best for homeowners in moderate climates seeking efficient heating and cooling without breaking the budget. The 96% AFUE furnace and 14 SEER heat pump combination handles both seasons competently, especially in regions where natural gas costs remain reasonable.

Review

The ACiQ ACIQ-24-EHPD-UPG represents a practical hybrid approach to residential climate control, combining a gas furnace with an integrated heat pump system. This configuration appeals to homeowners seeking efficiency gains without full system replacement costs. Goodman's mid-market positioning makes this unit accessible to budget-conscious buyers while maintaining respectable performance metrics. The upflow, A-coil design fits standard residential installations in basements or closets. Energy Star certification signals compliance with current environmental standards, though the unit sits in the efficiency middle ground compared to premium alternatives.

Performance numbers tell an interesting story here. The furnace delivers 96% AFUE efficiency with a two-stage burner that modulates output between approximately 40,000 and 60,000 BTU input, reducing overshooting and cycling losses. On the cooling side, the 24,000 BTU output operates at 14 SEER1 with a single-stage scroll compressor. The variable-speed ECM blower reaches 1,200 CFM maximum, optimizing airflow across both heating and cooling cycles. At 70 dBA, sound levels remain acceptable for basement installations but may prompt positioning considerations in finished spaces.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency exceeds most competitors, reducing heating bills significantly
  • Variable-speed ECM blower motor optimizes airflow for comfort and reduces energy waste
  • Two-stage burner allows modulating heat output, improving consistency and efficiency
  • R454B refrigerant meets current EPA standards without retrofit concerns
  • Lifetime heat exchanger warranty protects against major furnace failures
  • Energy Star certified for both heating and cooling operations
  • Sweat valve connections simplify HVAC technician installation

Cons

  • 14 SEER rating trails competitors offering 16+ SEER, costing more to operate over time
  • Single-stage compressor limits cooling efficiency during partial-load operation
  • 3-ton cooling capacity mismatches the 2-ton nominal rating, creating compatibility questions for some homes
  • 70 dB noise level runs louder than premium models with scroll compressor optimization

Who Should Buy

Best For

Homeowners in areas with stable natural gas supply who prioritize heating efficiency and want reasonable cooling performance without premium pricing. Contractors installing systems for budget-conscious clients who value the long heat exchanger warranty.

Consider Alternatives If

Anyone in hot climates needing strong cooling performance should look at higher SEER units, and those in all-electric homes cannot use the gas furnace component.

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

Installation complexity sits at moderate difficulty for certified technicians. The unit requires 115V single-phase power with 17.1 to 25-amp breaker sizing. Sweat valve connections use 3/8 inch liquid line and 3/4 inch suction line, both standard sizes for residential work. Dimensions of 34.5 inches tall by 17.5 inches wide by 28.75 inches deep fit most utility closets. Plastic PVC exhaust flue requirement simplifies venting compared to metal chimneys.

Warranty & Reliability

Goodman provides lifetime heat exchanger coverage against defects, addressing the costliest furnace failure point. Parts coverage extends 10 years with online registration, covering compressors, motors, and valves. This two-tier approach protects against catastrophic failures while limiting minor component replacements. Registering online activates full benefits and takes approximately five minutes.

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 this list as 2-ton but specs show 3-ton tonnage and 24,000 BTU cooling? +
The 2-ton designation in the title appears to reference heating mode output, while the condenser is rated 3-ton for 24,000 BTU cooling capacity. This mismatch suggests either a SKU error or a multi-component system listing. Verify documentation before ordering to ensure proper home sizing.
Can I install this in an attic or horizontal position? +
The upflow/horizontal configuration supports both orientations. Attic installation requires proper support framing and airflow clearance. Horizontal mounting in crawlspaces works well with the A-coil design. Verify your furnace location accommodates the 50-foot suction line insulation requirement.
How much will heating costs drop with 96% AFUE compared to an 80% unit? +
A 96% AFUE furnace converts 96 cents of every fuel dollar to heat versus 80 cents for older units. On a $1,200 annual heating bill, this saves approximately $200 yearly. Over a furnace's 15-year lifespan, total savings exceed $3,000 before accounting for gas rate changes.
Is 14 SEER sufficient for cooling, or should I pay more for 16+ SEER? +
14 SEER provides competent cooling in moderate climates but costs 15% to 20% more to operate than 16 SEER units in hot regions. For northern climates with moderate cooling loads, 14 SEER satisfies comfort needs cost-effectively. Southern homeowners should compare annual cooling costs against upgrade expenses.
What happens if my home already has a different brand furnace? +
This combined unit requires replacing both heating and cooling components simultaneously since they integrate into one system. The AHRI Certificate 7368833 confirms proper matching. Technicians cannot mix brands without voiding warranties and efficiency ratings.

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