Independent Review · Updated June 2026

3.5 Ton 13 SEER 97% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency modulating furnace with 97% AFUE and variable-speed blower performance

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3.5 Ton 13 SEER 97% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This Goodman system excels for homeowners in moderate climates who want reliable heating and cooling without premium pricing. The 97% AFUE furnace and 13 SEER air conditioner combination delivers solid year-round efficiency, especially for homes where heating demand is significant.

Review

The Goodman 3.5 ton gas furnace and air conditioner system represents a practical middle ground in the HVAC market. With 100,000 BTU heating capacity and 42,000 BTU cooling output, this downflow-configured unit addresses both seasons in a single package. The system carries AHRI certification number 7424272 and Energy Star approval, signaling compliance with current efficiency standards. Goodman's reputation for straightforward reliability makes this an appealing choice for contractors seeking proven equipment that doesn't require specialized service training.

Performance specifications tell the real story. The furnace delivers 97% AFUE efficiency, meaning 97 cents of every dollar spent on gas actually heats your home, with only 3% lost up the flue. The modulating burner automatically adjusts flame intensity from low to high, preventing the energy waste common in simple on/off systems. On the cooling side, 13 SEER efficiency meets federal minimums but lags premium inverter-driven units. The variable-speed ECM blower motor runs at multiple speeds, reducing cycling losses and improving comfort compared to fixed-speed alternatives. Maximum CFM output reaches 2000, sufficient for proper air distribution in homes up to roughly 3,500 square feet.

Pros & Cons

Pros

  • Exceptional 97% AFUE heating efficiency reduces natural gas consumption and monthly utility bills
  • Modulating burner adjusts output continuously instead of cycling on/off, improving comfort and efficiency
  • Variable-speed ECM blower motor provides better humidity control and quieter operation than fixed-speed alternatives
  • Energy Star certified cooling system with 13 SEER rating meets EPA efficiency standards
  • Downflow configuration works in basements and attics, offering flexible installation options

Cons

  • 13 SEER is mid-range efficiency, not cutting-edge for cooling compared to 16+ SEER systems
  • Single-stage reciprocating compressor operates at one speed only, less efficient than variable-capacity alternatives
  • No multi-stage cooling capability limits part-load efficiency during mild weather operation

Who Should Buy

Best For

Homeowners in climates with cold winters and moderate summers who prioritize heating efficiency and want dependable equipment from an established brand. This system makes sense for budget-conscious buyers replacing older furnaces, since the high AFUE rating pays back the investment faster than lower-efficiency models.

Consider Alternatives If

Buyers in hot climates where cooling runs most of the year should consider systems with higher SEER ratings or variable-capacity compressors, as the single-stage cooling efficiency will underperform relative to needs.

3.5 Ton 13 SEER 97% AFUE 100,000 BTU Goodman Gas F
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Installation

Installation requires standard HVAC connections: 3/8 inch liquid line, 7/8 inch suction line, and 3/8 inch sweat valve fittings. The downflow/horizontal A-coil configuration demands careful positioning in basements or attics with adequate clearance above and below for serviceability. Electrical requirements are modest, needing 115V single-phase 60Hz power with 23.9 to 40 amp breaker sizing. PVC exhaust flue compatibility simplifies venting setup compared to older metal-pipe designs.

Warranty & Reliability

Goodman includes a 10-year parts warranty when you register the system online within 90 days of installation. This is standard industry coverage for major components like the compressor and heat exchanger. Online registration is straightforward and essential to activate the full warranty period. Labor coverage varies by contractor, so confirm what your installer provides separately from the manufacturer warranty.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU100,000
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
Height34.5"
Width21"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
ConfigurationDownflow/Horizontal
StyleA-Coil
AHRI Certificate Number7424272
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How much will this system reduce my heating bills compared to an older furnace? +
The 97% AFUE rating means approximately 12% to 18% savings versus furnaces rated 80% to 85% AFUE, depending on your existing equipment. Actual savings depend on local gas rates and usage patterns. A home heating 4000 degree-days annually could save 150 to 250 dollars yearly on natural gas.
Is this system compatible with my existing ductwork and thermostat? +
The downflow A-coil configuration works with most standard ductwork layouts. You'll need a compatible thermostat, ideally programmable or smart-enabled to maximize the modulating furnace efficiency. Your HVAC contractor should verify ductwork sizing matches the 2000 CFM maximum airflow rating.
Why is the cooling SEER only 13 when the furnace is 97% efficient? +
SEER and AFUE measure different systems using different standards. The single-stage reciprocating compressor operates at constant speed, inherently less efficient than variable-capacity designs. Matching furnace and cooling efficiency levels requires significantly higher investment in variable-stage or inverter-driven compressors.
Should I choose this over a higher SEER system for my climate? +
If heating dominates your seasonal load, yes, this system optimizes heating efficiency where you need it most. In heating-heavy climates, the 97% AFUE saves far more annually than upgrading from 13 to 16 SEER cooling. For cooling-dominant regions, higher SEER cooling becomes priority.
What does the 10-year warranty actually cover? +
The manufacturer covers parts defects for 10 years after online registration. Compressor, coils, and heat exchangers are included. Normal wear items like capacitors and fan motors typically have shorter coverage periods. Labor is not covered, so confirm contractor warranty terms separately.

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