2 Ton 14.5 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Heat Pump System - Downflow Review 2026

// Bottom Line

This ACiQ system (rebranded Goodman) delivers 14.5 SEER cooling and 96% AFUE heating, making it ideal for contractors seeking reliable hybrid heating in moderate climates. At $2,466, you're getting solid efficiency specs and dual-fuel capability without the premium price tag of higher-tier units.

Review

ACiQ's rebranded Goodman system represents a practical middle-ground in the heat pump plus furnace category. This 2-ton, downflow configuration combines 24,000 BTU cooling capacity with a 60,000 BTU furnace, targeting mid-sized residential applications where hybrid heating makes economic sense. At $2,466, it undercuts premium brands like Carrier and Lennox while offering Energy Star certification and Goodman's reputation for field reliability. The scroll compressor and variable-speed blower motor suggest thoughtful engineering rather than cost-cutting.

Performance specs tell a balanced story. The 14.5 SEER cooling efficiency sits solidly in the mid-tier range, matching entry-level units from major brands. The 96% AFUE furnace rating is where this system shines, particularly for backup heating and shoulder-season operation. Two-stage burner operation prevents short-cycling and maintains steadier indoor temperatures. The variable-speed ECM blower adjusts CFM up to 1,200 based on demand, reducing runtime and lowering utility bills. For moderate climates, this efficiency combination delivers noticeable savings without requiring expensive variable-capacity compressors.

Pros & Cons

Pros

96% AFUE furnace efficiency reduces heating costs, especially in shoulder seasons and backup operation
14.5 SEER rating and Energy Star certification delivers competitive cooling performance for 2-ton applications
Two-stage burner and variable-speed ECM blower motor optimize comfort and reduce energy waste
Dual-fuel design (natural gas and propane) provides flexibility for installation in diverse locations
10-year warranty with online registration covers parts and labor for peace of mind
PVC exhaust compatibility simplifies venting requirements compared to metal ductwork systems

Cons

Single-stage compressor limits part-load efficiency compared to variable-capacity competitors like Carrier Infinity or Lennox iComfort
24,000 BTU cooling capacity is undersized relative to 60,000 BTU heating output, creating a mismatch for heating-dominant climates
70 dB noise level runs louder than premium units, potentially noticeable during operation in noise-sensitive settings

Who Should Buy

Best For

Contractors and homeowners in moderate climates (zones 5-7) seeking reliable hybrid heating with proven Goodman reliability at mid-market pricing. Best suited for new construction or retrofit applications where dual-fuel capability and straightforward installation matter more than premium efficiency tiers.

Consider Alternatives If

Buyers in extreme cold climates needing aggressive heating should consider higher-capacity furnaces, and noise-sensitive homeowners should audition the 70 dB output before committing.

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

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Installation

Installation demands standard HVAC knowledge and tooling. The downflow A-coil configuration works well in basements and utility closets with vertical clearance above. PVC exhaust venting simplifies ductwork compared to rigid metal alternatives. Electrically, it requires 115V single-phase 60 Hz service with a 17.1 to 25 amp breaker, standard for residential panels. Refrigerant lines use 3/8 inch liquid and 3/4 inch suction connections with included insulation. Most qualified HVAC contractors complete installation in one day.

Warranty & Reliability

Goodman provides 10 years of parts and labor coverage with online registration, a strong offering at this price point. Registration is essential, as coverage begins upon completion. This warranty covers compressor failure, heat exchanger defects, and component malfunctions. Real-world field data shows Goodman systems typically reach 15 to 20 years with routine maintenance. Labor coverage through year 10 protects against expensive service calls.

Specifications

SKU	ACIQ-24-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	24,000
Heating BTU	60,000
Refrigerant	R454B
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	70
Weight (in lbs)	120.000000
Feature	Spec
Replaces	GSZ140251
Product Features	Rebate Available
Energy Star	Yes
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	25 amps
Min. Breaker Size	17.1 amps
Tonnage	3 Ton
Valve Type	Sweat
Height	34.5"
Width	17.5"
Depth	28.75"
Resources	Goodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman Warranty You will need AdobeÂ® AcrobatÂ® Reader to view PDF documents.
Safety Information	PROPOSITION 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.
Configuration	Downflow/Horizontal
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
AHRI Certificate Number	7368838
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	96%
Blower Motor	Variable Speed - ECM
Maximum CFM	1200
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

How does the 24,000 BTU cooling capacity compare to the 60,000 BTU heating output? +

The mismatch reflects hybrid system design: cooling runs year-round in mild climates, while heating activates only during cold seasons. For heating-dominant regions (zone 4 and colder), this 2-ton cooler with 60k furnace requires supplemental propane or natural gas burner output. Contractors should verify load calculations before specifying.

Is this system compatible with existing ductwork from older Goodman units? +

Likely yes. The A-coil downflow design matches standard residential ductwork. However, always verify tonnage matching, duct sizing for 1,200 CFM maximum airflow, and refrigerant line compatibility. Older R-22 systems cannot share ductwork with this R454B unit without complete flushing and pressure testing.

What does 14.5 SEER actually mean for my cooling costs? +

SEER measures cooling efficiency: higher ratings use less electricity per ton of cooling. At 14.5 SEER, this unit is roughly 45% more efficient than 10 SEER older systems. On a 2-ton load over 1,500 cooling hours annually, expect $150 to $300 yearly savings versus older units, depending on local electricity rates.

How does the variable-speed ECM blower reduce energy consumption? +

Variable-speed blowers ramp down output during part-load operation instead of running full 1,200 CFM continuously. This cuts blower motor electricity draw by 20 to 40% during mild-weather operation. Two-stage heating also prevents unnecessary furnace cycling, further reducing energy use and improving comfort consistency.

Does the 10-year warranty cover my labor if the compressor fails? +

Yes, with online registration. Goodman's 10-year parts and labor coverage includes compressor replacement and technician fees. Labor coverage is unusual at this price point and adds significant value, potentially saving $1,200 to $1,800 per service call.

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