Independent Review · Updated June 2026

3.5 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

Budget-friendly 3.5-ton combo system with solid 96% AFUE and 13 SEER ratings

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3.5 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$601
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system makes sense for budget-conscious homeowners and contractors looking to replace mid-size HVAC setups without premium pricing. At 96% AFUE and 13 SEER, you get solid efficiency paired with straightforward installation and a reasonable 10-year warranty.

Review

Goodman continues selling competent mid-market HVAC solutions, and this 3.5-ton combo system lands squarely in that territory. At 601 dollars for the condenser unit alone, you're looking at an affordable entry point for homeowners needing both heating and cooling upgrades. The downflow configuration and A-coil design suit common basement and utility closet installations where space constraints matter.

The heating side delivers 120,000 BTU output with impressive 96% AFUE efficiency, using a single-stage gas burner with plastic PVC flue compatibility. Cooling produces 42,000 BTU at 13 SEER rating through a reciprocating compressor running on R410A or R22 refrigerant. The multi-speed blower motor maxes out at 2,000 CFM, allowing adaptive airflow rather than on-off cycling that older systems suffer from.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower heating costs compared to 80-90% models, saving approximately 600-800 dollars annually for typical users
  • 13 SEER cooling rating delivers respectable air conditioning performance for a 3.5-ton unit at an accessible price point
  • Multi-speed blower motor provides better humidity control and comfort compared to single-stage designs
  • PVC flue capability reduces installation costs by allowing plastic ductwork instead of metal pipe
  • Downflow and upflow configuration flexibility works for basements, attics, and crawl spaces

Cons

  • Single-stage burner and compressor mean less precise temperature control than two-stage systems
  • 75 dB operating noise is slightly louder than premium variable-speed models during peak operation
  • Not Energy Star certified, so ineligible for some utility rebates despite good efficiency numbers
  • R410A or R22 refrigerant flexibility creates compatibility questions at point of purchase

Who Should Buy

Best For

This system works well for homeowners in moderate climates replacing older furnace-and-air-conditioner combos, especially those with basements or utility closets. Contractors valuing quick ROI on service calls appreciate the straightforward single-stage design and broad configuration options.

Consider Alternatives If

Skip this if you need Energy Star certification for rebates, live in extreme climates where variable-speed efficiency matters most, or prioritize whisper-quiet operation above 75 dB.

3.5 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas F
$601
Buy at HVACDirect →

Installation

Installation requires standard refrigerant line work with 3/8-inch liquid and 7/8-inch suction lines, both fitted with sweat valve connections. The unit pulls 23.9 to 40 amps on a 115V, single-phase circuit, so most homes accommodate this with existing electrical infrastructure. Downflow mounting demands 22-inch height clearance and proper condensate drainage.

Warranty & Reliability

Goodman backs this system with 10 years of parts coverage upon online registration, providing solid mid-range protection compared to industry averages. Coverage extends to compressor, coil, and heat exchanger defects. Registration is mandatory, so document your purchase carefully.

Specifications

SKULS38783830
Brand/ManufacturerOnline Supply
Cooling BTU42,000
Heating BTU120,000
RefrigerantR410A or R22
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)75
Weight (in lbs)30.000000
FeatureSpec
Energy StarNo
SEER1 (Efficiency)13
Condenser StagesSingle Stage
Compressor TypeReciprocating
Liquid Line3/8"
Suction Line7/8"
Liquid Valve Size3/8"
Max Breaker Size40 amps
Min. Breaker Size23.9 amps
Tonnage3.5 Ton
Valve TypeSweat
Height22"
Width24.5"
Depth21"
ResourcesCAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety InformationPROPOSITION 65 WARNING This product and many products on our site may contain a chemical know to the state of California to cause cancer or birth defects or other reproductive harm. For more information about Proposition 65 please Click Here.
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

Is 13 SEER good enough compared to newer units claiming 15-16 SEER? +
13 SEER remains respectable and saves money upfront. Newer 15-16 SEER systems cost 20-30 percent more but recover that premium over 8-10 years in cooler regions. For moderate climates with moderate AC usage, 13 SEER provides solid value without overpaying.
Can I install this myself or do I need a licensed technician? +
EPA regulations require licensed certification for refrigerant handling, so professional installation is legally required. Ductwork, electrical, and gas connections also demand proper permitting. Budget 800-1,200 dollars for complete installation labor depending on your location.
What does 96% AFUE actually mean for my heating bill? +
96% AFUE means 96 cents of every dollar of gas becomes usable heat, with 4 cents lost through flue exhaust. Upgrading from an 80% unit saves roughly 20 percent on heating costs annually, translating to 300-500 dollars depending on climate and usage patterns.
How does this Goodman compare to Bryant or Carrier equivalents at similar prices? +
Goodman, Bryant, and Carrier share similar component sourcing but differ in warranty depth and service network density. This unit matches Bryant's value tier exactly. Carrier commands 15-20 percent premium pricing for brand reputation without meaningful efficiency gains here.
Do I need online registration for the full 10-year warranty? +
Yes, warranty requires registration within 30 days of installation. Without registration, coverage drops to one year. Keep your purchase receipt and installation date handy when registering online.

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