Goodman 2.5 Ton Cooling 40k BTU Hr Heating Air Conditioner + Multi Speed Furnace System 14.5 SEER 96% AFUE Upflow voomi_id_16162 MERV 8 Extended Surface Pleated voomi_id_3372 MERV 8 Extended Surface Pleated Panel Filters with Mechanical Media Upgrade from standard pleated filters MERV 8 and MERV A 8 performance ratings Mechanical MERV 8 media is not reliant on electrostatic charge for efficiency Low resistance to airflow High Dust Holding Capacity Sturdy double wall frame design Die Cut beverage board frame Standard and High Capacity models Available in 2 Inches depth Multi Pleat XL8 Mechanical MERV 8 Extended Surface Pleated Panel Filters The Koch Multi Pleat XL8 is a medium efficiency extended surface pleated panel filter Resistive Loads and other General purpose Switching 5 SEER 96% AFUE Upflow Which is: Goodman GSX14 Split Air Conditioner 14 SEER