No, an air handler and an AC unit are not the same, although they are both components of an HVAC system. Here's a brief explanation of the differences:
AC unit: An AC unit, also known as a condensing unit or outdoor unit, is responsible for the cooling process in an air conditioning system. It contains the compressor, condenser coil, and fan, and is typically located outside the building. The AC unit extracts heat from the indoor air and releases it outside, resulting in cool air being circulated indoors.
Air handler: An air handler is a part of the indoor unit in an HVAC system. It consists of a blower fan, heating or cooling coils, air filter, and other components. The air handler is responsible for circulating conditioned air throughout the building. It receives air from the return ducts, passes it over the coils for heating or cooling, and then distributes the conditioned air through the supply ducts.
While the AC unit and air handler work together in an HVAC system, they perform different functions. The AC unit is responsible for cooling the air, while the air handler is responsible for circulating and conditioning the air within the building.