The Goodman® GMS8/GDS8 series of standard efficiency, single stage furnaces are multi-position, making them the perfect choice whether you are installing in a basement, closet, alcove or attic.  Choose the GMS for upflow/horizontal, or the GDS for downflow/horizontal applications.  The patented aluminized-steel tubular heat exchanger and durable Silicon Nitride Hot Surface Ignition system combined with the heavy-gauge, reinforced, insulated steel cabinet and durable baked enamel finish ensure years of trouble-free performance.  Manufactured by Goodman in the U.S.A., you get one of the best warranties in the industry, all at an unbeatable price.