Check out Goodman's web site, great equipment, reasonable prices, double the warranty. 30% tax credit available until 12/31/2010 on heat pump installations with a s.e.e.r. rating of 15. Air conditioning installations with a s.e.e.r. of 16 as well as gas furnaces with an a.f.u.e. of 95% efficient. Maximum tax credit is $1500.
http://www.goodmanmfg.com