A split unit air handler is a type of air conditioning system that consists of two separate components, an outdoor condenser and an indoor air handler. The condenser is responsible for cooling the air, while the air handler is responsible for distributing the cooled air throughout the home. The air handler is typically installed in the attic or basement, and it is connected to the condenser via refrigerant lines. The air handler is designed to draw in air from the outside, cool it, and then distribute it throughout the home via ductwork. The air handler also contains a fan that circulates the air, and a filter that removes contaminants from the air. Split unit air handlers are a great choice for homeowners who want to maximize their energy efficiency and save money on their cooling costs.