Independent Review · Updated June 2026

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

96% AFUE furnace with 13 SEER cooling, variable-speed blower, horizontal configuration

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 - Horizontal
Current Price
$0
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// Bottom Line
Best for homeowners upgrading older systems who need efficient heating and cooling in tight attic or crawlspace installations. The 96% AFUE furnace paired with 13 SEER cooling delivers solid year-round performance at a competitive price point, especially if rebates apply.

Review

The 3.5 Ton Goodman system combines a 120,000 BTU furnace with 42,000 BTU cooling capacity in a compact horizontal package designed for attics and tight installations. This ACiQ-branded unit sits in the mid-efficiency tier where contractors land most residential replacements. At zero dollars listed, pricing appears placeholder data, but the feature set justifies consideration against similarly-rated competitors. The horizontal configuration addresses a real market need for homes without vertical ductwork space.

Heating efficiency hits 96% AFUE using two-stage gas burners, meaning 96 cents of every heating dollar converts to usable warmth. Cooling delivers 13 SEER performance via reciprocating compressor and R410A refrigerant, cooling at 42,000 BTU capacity. The variable-speed ECM blower modulates between zero and 2000 CFM, preventing the on-off cycling that wastes energy in single-speed units. Dual-stage heating paired with single-stage cooling creates a reasonable balance between comfort modulation and equipment simplicity.

Pros & Cons

Pros

  • 96% AFUE furnace rating delivers exceptional heating efficiency, reducing natural gas bills significantly
  • 13 SEER cooling efficiency exceeds baseline SEER 10 units by meaningful margin
  • Variable-speed ECM blower motor adjusts airflow from 0 to 2000 CFM for comfort and efficiency
  • Horizontal configuration fits cramped attics, basements, and crawlspaces where vertical units won't work
  • Two-stage heating and single-stage cooling provide modulation for consistent comfort
  • Dual fuel capability accepts propane or natural gas for flexible installation

Cons

  • Not ENERGY STAR certified, missing qualification for some rebate programs and energy audits
  • 75 dBA noise level is slightly elevated for residential applications, noticeable during operation
  • R410A refrigerant phaseout approaching, potentially limiting future service options after 2025

Who Should Buy

Best For

Homeowners with horizontal ductwork installations, attics, or confined spaces needing efficient combined heating and cooling. Contractors serving tight retrofit jobs where compact form factor (24.5H x 26W x 21.125D inches) is essential for equipment fit.

Consider Alternatives If

Buyers seeking ENERGY STAR certification, homes with noise-sensitive layouts, or those planning equipment life beyond 10 years without extended coverage.

3.5 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas F
$0
Buy at HVACDirect →

Installation

Horizontal orientation requires proper drainage slope and condensate line routing, standard for attic installations. Requires 208/230V single-phase power with 23.9 to 40 amp breaker sizing, manageable for most homes with existing service. PVC flue venting acceptable, eliminating expensive metal chimney modifications. ECM blower adds complexity but enables programmable airflow optimization during commissioning.

Warranty & Reliability

10-year parts warranty activates with online registration, covering defects but excluding maintenance items and misapplication damage. Ten years is industry standard for Goodman equipment. Evaporator coil carries separate Goodman warranty. Registration is required, so buyers must complete paperwork within specified window to activate coverage.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU120,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)75
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
Energy StarNo
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height24.5"
Width26"
Depth21.125"
ResourcesCHPF Installation Manual CHPF 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.
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
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does 13 SEER compare to current minimum standards? +
13 SEER exceeds federal minimum of 13 SEER (current standard), placing it at baseline modern efficiency. It's adequate but not premium, lacking ENERGY STAR bonus features. Competitors offer 14-16 SEER units in this tonnage category for slightly higher investment.
Is this system compatible with my existing horizontal ductwork? +
Yes, the horizontal configuration matches existing A-coil and horizontal furnace setups common in attics and crawlspaces. Verify the 2000 CFM maximum airflow matches your duct design and that 120V variable-speed wiring reaches the unit location.
What does 96% AFUE actually save on heating costs compared to older furnaces? +
A 96% AFUE unit produces roughly 10-15% lower heating bills versus an 80% AFUE furnace common in pre-2000 homes. Exact savings depend on gas rates, heating degree days, and thermostat settings, but average savings run $150-300 annually in moderate climates.
How does this compare to Lennox or Carrier models at similar tonnage? +
Goodman positions as value-tier equipment versus Lennox premium or Carrier mid-tier models. Performance metrics are comparable, but Goodman typically costs 15-25% less while carrying identical warranty structure. Features trade-off for price advantage.
Does online registration affect warranty if I skip it? +
Yes, 10-year warranty requires online registration. Without registration, you're typically limited to 1-2 year parts coverage. Complete registration immediately after installation to unlock full protection.

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