Remove 2 existing furnaces located in the basement of the residence. Install 2 minimum 90% efficient gas fire furnace with correct amp fuse and shut off switch located in an accessible location. The switch and fuse box must be installed in an accessible location. The furnace must be the required BTU for the square footage of the home. A filter slot and a cover for a replacement air filter rack with a cover must be installed upon completion. Inspect the gas pipe and in line shut off valve is in proper working order, any excessive rusting on the piping those sections shall be replaced. The flues will need to be properly vented into the exterior. Fresh air needs to be piped to the exterior, do not pull air from the basement. All duct work in the basement must be sealed with duct tape or duct paste. Some of the duct work may need to be replaced due to rusted and deteriorated state. This will need a new condensation pump on one and new lines installed on both units. 2 New programable thermosets shall be installed in location of existing thermostats.