Independent Review · Updated June 2026

3.5 Ton 13 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

High-efficiency modulating furnace with variable-speed blower and strong heating capacity

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 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$0
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ horizontal furnace excels for contractors and homeowners prioritizing heating efficiency and quiet operation in tight spaces. The 97% AFUE rating with modulating burners delivers serious energy savings, especially in cold climates where heating dominates utility costs.

Review

The ACiQ 3.5-ton horizontal furnace bridges the gap between budget equipment and premium systems, offering genuine efficiency gains without premium pricing. At 97% AFUE with modulating burner stages, this unit represents current best-in-class heating technology for propane and natural gas applications. The horizontal A-coil configuration makes it practical for retrofit installations where space is limited, a real advantage over traditional upflow units that demand dedicated closets or basements.

Performance numbers demonstrate solid engineering. The modulating burner adjusts to 120,000 BTU heating capacity while the variable-speed ECM blower maximizes airflow up to 2,000 CFM without running constantly. Cooling output reaches 42,000 BTU with 13 SEER efficiency through R410A refrigeration. At 75 dB, noise remains acceptable for residential settings. The right-side flue location and plastic exhaust requirements simplify venting in modern construction, eliminating traditional metal ductwork complications.

Pros & Cons

Pros

  • 97% AFUE with modulating burners adjusts output to match heating demand, reducing short-cycling and energy waste
  • Variable-speed ECM blower motor runs quieter at 75 dB and uses less electricity than fixed-speed models
  • Horizontal configuration fits attics and crawlspaces where traditional upflow units won't fit
  • PVC/plastic exhaust flue simplifies installation in modern homes and reduces condensation issues
  • 10-year warranty with online registration provides solid long-term protection at no additional cost

Cons

  • Single-stage air conditioner at 13 SEER is adequate but not exceptional for cooling efficiency in hot climates
  • Not Energy Star certified, limiting eligibility for certain utility rebates despite rebate availability mentioned
  • Reciprocating compressor generates more noise than scroll types, which may affect comfort in closely-coupled homes

Who Should Buy

Best For

This unit suits contractors building efficient hybrid systems in moderate to cold climates where heating runtime is substantial. Homeowners in older homes with space constraints particularly benefit from the horizontal configuration and modulating efficiency.

Consider Alternatives If

Buyers in hot climates prioritizing cooling efficiency should explore 16 SEER or higher units. Those needing Energy Star certification for rebate purposes should look at competitors meeting that standard.

3.5 Ton 13 SEER 97% AFUE 120,000 BTU Goodman Gas F
$0
Buy at HVACDirect →

Installation

Horizontal installation requires proper support structure and careful ductwork sealing to prevent air leaks. The 208/230V single-phase 60 Hz electrical requirement needs a dedicated 23.9 to 40 amp breaker, typical for HVAC systems but worth confirming before purchase. PVC flue installation eliminates condensation risks. Most contractors complete installation in 4 to 6 hours on retrofit jobs.

Warranty & Reliability

ACiQ provides 10 years of parts coverage with online registration, no cost required. This matches industry standards for mid-tier equipment. Coverage applies to the furnace and paired Goodman evaporator coil, protecting your investment against manufacturing defects. Registration is straightforward and recommended immediately after installation.

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 Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
Flue LocationRight
Energy StarNo
Burner StagesModulating
Fuel TypePropane, Natural Gas
Height24.5"
Width21.125"
Depth26"
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
Tonnage3.5 Ton
Valve TypeSweat
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

Does this furnace work with my existing air conditioner? +
Check AHRI Certificate 7424268 to verify compatibility with your specific condenser unit. The 3.5-ton rating matches most residential AC systems, but mismatched equipment reduces efficiency. If replacing both components, this furnace pairs well with Goodman condensers of equivalent capacity.
What makes the modulating burner better than single-stage? +
Modulating burners adjust output from 30% to 100% of capacity, matching actual heating demand. This prevents the energy waste and temperature swings of single-stage burners that run full-blast or shut off. Expect 5% to 10% lower heating bills with modulating technology.
Is 13 SEER cooling efficient enough? +
13 SEER meets minimum federal standards and works fine for moderate climates. In hot regions like Arizona or Florida, upgrading to 16 SEER or higher reduces cooling costs noticeably. This unit prioritizes heating efficiency, which dominates utility costs in northern climates.
How does the ECM blower compare to standard motors? +
ECM variable-speed motors use 75% less electricity than fixed-speed blowers and run quieter by adjusting speed to actual heating/cooling needs. Over 10 years, the energy savings easily offset the slightly higher upfront cost of this unit.
What does the 10-year warranty actually cover? +
Parts coverage includes the furnace heat exchanger, burner assembly, and paired Goodman evaporator coil. Labor is not covered. Register online immediately after installation to activate the full term.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.