Independent Review · Updated June 2026

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

High-efficiency dual-fuel system with 96% AFUE and 14 SEER1 for reliable 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 40,000 BTU Goodman Gas Furnace and Heat Pump System - Downflow
Current Price
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// Bottom Line
This ACiQ system (Goodman-manufactured) works best for homeowners in mixed climates who want strong heating and cooling without premium pricing. The 96% AFUE furnace and 14 SEER1 heat pump deliver measurable energy savings, especially in regions with moderate heating and cooling seasons.

Review

The ACiQ 2-ton system is a competent mid-range solution that blends Goodman's manufacturing prowess with straightforward dual-fuel heating and cooling. This downflow A-coil configuration gives installers flexibility for attic or closet placement, while the Energy Star certification signals respectable efficiency. At this price point, you're getting proven technology without exotic refrigerants or unnecessary complexity, making it attractive to budget-conscious contractors and homeowners balancing performance against first cost.

Performance numbers tell a solid story. The furnace hits 96% AFUE, meaning 96 cents of every heating dollar actually heats your home, while the heat pump delivers 14 SEER1 cooling efficiency with a scroll compressor proven for durability. The variable-speed ECM blower reaches 1200 CFM maximum airflow and adjusts itself for different ductwork demands. Noise runs 70 dB, roughly equivalent to a vacuum cleaner. You're looking at genuine energy savings compared to older single-stage systems, particularly on the heating side during winter months.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency captures nearly all fuel energy, reducing heating costs significantly
  • 14 SEER1 cooling efficiency meets Energy Star standards with single-stage scroll compressor reliability
  • Dual-fuel flexibility runs natural gas or propane heating plus heat pump cooling in one unit
  • Variable-speed ECM blower motor matches airflow to demand, improving comfort and reducing noise
  • Downflow A-coil configuration suits attic or closet installation in most homes
  • 10-year warranty with online registration provides solid protection for homeowners

Cons

  • 2-ton cooling capacity may undersized if product title claims 2-ton but specs show 3-ton tonnage, creating specification clarity issues
  • Single-stage compressor lacks modulation for quieter, more efficient partial-load cooling operation
  • 40,000 BTU heating output limits effectiveness for very cold climates without supplemental electric heat

Who Should Buy

Best For

This system fits homeowners in moderate climates (zones 4-6) who need reliable heating and cooling without spending on premium two-stage equipment. It's ideal for cost-conscious buyers who can appreciate the 96% AFUE furnace efficiency without paying for luxury features they won't use.

Consider Alternatives If

Skip this if you live in extremely cold climates below -10°F regularly, need whisper-quiet operation with minimal compressor cycling, or want modulating capacity for highly variable heating demands.

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

Installation requires standard HVAC practices. The unit accepts 3/8-inch liquid and 3/4-inch suction lines with sweat connections, utilizing R454B refrigerant. Plastic PVC exhaust flue compatibility simplifies venting compared to older metal-only requirements. Electrical needs are modest, 115V single-phase 60Hz with a 17.1 to 25-amp breaker range. Most competent installers complete setups in one workday, though ductwork modifications may add time.

Warranty & Reliability

ACiQ backs this unit with a 10-year parts warranty once you register online, a straightforward protection that covers compressor, heat exchanger, and major components. This is standard for mid-tier equipment and provides confidence without lifetime coverage. Registration is simple and typically happens during installation.

Specifications

SKUACIQ-24-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU24,000
Heating BTU40,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years 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 Installation 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.
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
AHRI Certificate Number7368837
Airflow DirectionDownflow/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

Does this 2-ton system have enough cooling capacity for a 2000 square-foot home? +
The spec sheet shows conflicting tonnage, listing both 2-ton and 3-ton, with 24,000 BTU cooling confirming 2-ton capacity. For a 2000 sq ft single-story home in temperate climates, 24,000 BTU typically handles cooling adequately. Hot, humid regions or second-story homes may find it tight. Verify with Manual J load calculation before purchasing.
Can this system handle both natural gas and propane switching? +
Yes, the burner is rated for both natural gas and propane fuel sources. However, propane conversion requires a certified technician to adjust orifices and pressure regulators. This flexibility helps rural customers without natural gas lines, though conversion labor costs should factor into your decision.
What makes the 96% AFUE furnace section better than standard 80-90% models? +
96% AFUE extracts more heat from fuel combustion through improved heat exchangers and condensing technology. Over 20 years, this translates to roughly 15-20% lower heating costs compared to 80% AFUE units, amounting to hundreds of dollars in savings depending on climate and usage patterns.
How does 14 SEER1 efficiency compare to newer 16-18 SEER2 systems? +
14 SEER1 is solid mid-tier efficiency from 2023 standards. Newer 16-18 SEER2 units run 10-15% more efficient but cost significantly more. This ACiQ hits the sweet spot for budget buyers accepting moderate efficiency gains over premium pricing for premium cooling capacity.
Does the 10-year warranty require annual maintenance? +
ACiQ warranties typically require professional maintenance to remain valid, though specific terms appear in registration documents. Annual filter changes and refrigerant charge verification protect your investment and maintain efficiency claims.

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