The Daikin brand DM80SE-U Multi-Speed, Multi-Position Ultra Low-NOx Gas Furnace features our heavy-duty stainless-steel tubular heat exchanger and durable silicon nitride hot-surface ignition system. This furnace is run-tested for heating or combination heating/cooling applications. Not only will this furnace provide your family with years of reliable warmth in even the harshest winters, it will do so economically. This quiet furnace delivers a money-saving efficiency of up to 80% AFUE compared to lower AFUE furnaces. This furnace does meet the SCAQMD Rule 1111 14 ng/J NOx emission limit, and is eligible for the SCAQMD Clean Air Furnace Rebate Program: www.CleanAirFurnaceRebate.com