An air handler is usually a large metal box containing a blower, heating or cooling elements, filter racks or chambers, sound attenuators, and dampers. Air handlers usually connect to a ductwork ventilation system that distributes the conditioned air through the building and returns it to the AHU.

In some instances, with a ductless mini or multi-split the air handler may NOT require a duct system at all, therefore the name, ductless.

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