The MRCOOL CENTRAL-60-HP-MUAH230A00 60,000 BTU Hyper Heat Central Ducted Air Handler is a high-performance indoor HVAC component designed for use with compatible MRCOOL Hyper Heat central ducted heat pump systems. It works by circulating conditioned air through ductwork to provide consistent heating and cooling throughout residential or light commercial spaces. https://www.partshnc.com/mrcoolr-60k-hyper-heat-central-ducted-air-handler-central-60-hp-muah230a00