Independent Review · Updated June 2026

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

High-efficiency gas furnace and AC combo delivering 96% AFUE and 13 SEER at solid value

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
$3136
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system excels for homeowners seeking dependable heating and cooling without premium pricing. The 96% AFUE furnace and 13 SEER air conditioner deliver measurable energy savings, making it ideal for moderate-climate homes where both seasons matter equally.

Review

The ACiQ-packaged 3.5 ton Goodman system combines a 120,000 BTU gas furnace with a 42,000 BTU air conditioner in one downflow unit. At $3,136, it positions itself as a mid-range solution for contractors and homeowners balancing performance against budget constraints. The system earns Energy Star certification and carries AHRI certificate 7368845, confirming its rated specifications. Goodman's solid reputation in commercial and residential markets backs this unit's design, though it competes against higher-efficiency variable-capacity systems from rivals.

Efficiency numbers tell the real story. The furnace delivers 96% AFUE, meaning 96 cents of every heating dollar converts to usable heat, with only 4% lost up the flue. The air conditioner achieves 13 SEER efficiency across cooling season operation. A variable-speed ECM blower motor and two-stage burner enable the unit to modulate output rather than running full-blast constantly, reducing energy waste during mild weather. For homes experiencing regular heating and cooling demand, these ratings typically generate measurable monthly savings versus older 80-85% AFUE equipment.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly compared to standard 80-90% units
  • 13 SEER cooling rating meets Energy Star standards with 42,000 BTU capacity for 3.5 tons
  • Two-stage burner and variable-speed ECM blower motor enable precise temperature control and reduced runtime
  • Downflow configuration fits many home layouts, especially basements and utility closets
  • 10-year warranty with online registration provides solid protection on compressor and components

Cons

  • Single-stage reciprocating compressor lacks modulation efficiency of variable-capacity units in partial-load conditions
  • 75 dB noise level runs slightly louder than premium competitors during cooling cycles
  • R410A refrigerant requires certified technicians for service, adding long-term maintenance costs

Who Should Buy

Best For

Homeowners in mixed-climate zones needing simultaneous heating and cooling efficiency on a reasonable budget. This system works particularly well for ranch or split-level homes where downflow configuration fits naturally, and where online warranty registration is manageable.

Consider Alternatives If

Buyers in extremely cold climates should prioritize higher AFUE ratings. Those seeking whisper-quiet operation or variable-capacity cooling should explore premium alternatives.

3.5 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas F
$3136
Buy at HVACDirect →

Installation

The downflow configuration requires vertical mounting in basements or utility rooms with adequate clearance. The unit stands 30 inches tall, 24.5 inches wide, and 21 inches deep. Installation demands 115V, 1-phase, 60Hz power with a 23.9-40 amp breaker. PVC exhaust flue is required for combustion venting. Refrigerant line sets come pre-charged for 30-foot distances with 3/8-inch liquid and 7/8-inch suction lines, simplifying jobsite setup.

Warranty & Reliability

Goodman provides a 10-year parts warranty activated through online registration, a straightforward process. Coverage includes the compressor, which typically costs $600-1,200 to replace if it fails outside warranty. This warranty length matches industry mid-tier standards but falls short of extended plans some competitors offer. Registration is essential, as the warranty defaults to shorter terms without proof of online activation.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU120,000
RefrigerantR410A
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)75
Weight (in lbs)120.000000
FeatureSpec
Energy StarYes
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
Tonnage5 Ton
Valve TypeSweat
Height30"
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.
AHRI Certificate Number7368845
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypePropane, Natural Gas
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does 96% AFUE compare to my current furnace? +
If your furnace is 20+ years old, it likely runs 78-82% AFUE. A 96% AFUE system saves roughly 15-18% on annual heating costs. For a $1,200 annual heating bill, expect $180-216 in savings, offsetting equipment costs over 10-14 years before efficiency gains compound.
Can this system fit my upflow application? +
The specs list downflow/horizontal configuration. While Goodman offers upflow versions separately, this specific SKU ACIQ-4X-EHPD-UPG is designed for downflow only. Forcing it into upflow voids warranty and disrupts proper refrigerant circulation and drainage.
Is 13 SEER adequate for hot climates? +
13 SEER meets Energy Star minimum but underperforms in high-cooling regions. Texas, Arizona, and Florida homeowners often find 15+ SEER justifies the premium through reduced air conditioning runtimes. For mild climates with 4-6 months cooling demand, 13 SEER proves cost-effective.
How does this compare to Bryant or Carrier units at the same price? +
Goodman competes on value, not features. Bryant and Carrier offer slightly quieter operation and faster cooling ramp-up, but charge $500-800 premiums. This ACiQ unit delivers identical BTU and SEER ratings at lower cost, sacrificing brand prestige for affordability.
What happens if my compressor fails after the 10-year warranty expires? +
Replacement costs $800-1,500 including labor and refrigerant. After 10 years, many homeowners consider replacement rather than repair. Extended warranties from retailers can cover years 11-15 for $400-600 upfront, worth evaluating before purchase.

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