Independent Review · Updated June 2026

3.5 Ton 13 SEER 97% AFUE 100,000 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 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
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// Bottom Line
This ACiQ system excels for contractors and homeowners seeking maximum heating efficiency without premium pricing. The 97% AFUE rating and modulating burner deliver measurable savings in moderate to cold climates, particularly in properties requiring 3.5-ton cooling capacity.

Review

The ACiQ 3.5-ton system represents a practical middle ground in the HVAC market. Badged under Goodman's commercial lines, this horizontal configuration delivers respectable performance without aggressive premium pricing. The 100,000 BTU heating capacity and 42,000 BTU cooling output position it for moderate-sized homes. ACiQ systems gain traction among contractors who value straightforward engineering over flashy marketing.

The furnace's 97% AFUE rating reflects genuine heating efficiency that translates to lower gas bills during extended winter months. The modulating burner adjusts output continuously rather than cycling fully on and off, reducing temperature swings and fuel waste. Its variable-speed ECM blower operates at 2000 CFM maximum while using approximately 25% less energy than conventional fixed-speed motors. The 13 SEER1 cooling efficiency is competent rather than cutting-edge, acceptable for mixed climates.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency beats most mid-range competitors, reducing heating fuel costs significantly
  • Modulating burner stages output precisely, avoiding the on-off cycling that wastes energy
  • Variable-speed ECM blower reaches 2000 CFM maximum while consuming less electricity than fixed-speed motors
  • Horizontal configuration fits tight attic and basement spaces where vertical units won't work
  • PVC exhaust flue compatibility simplifies installation in retrofit applications without masonry chimneys

Cons

  • 13 SEER1 cooling rating is adequate but trails high-efficiency models at 16+ SEER2 by 20-30% in cooling efficiency
  • Single-stage condenser cannot modulate cooling capacity like furnace modulates heating, reducing part-load efficiency
  • 75 dB noise level ranks on the louder side for residential installations, potentially noticeable in quiet homes

Who Should Buy

Best For

Homeowners in colder climates who heat more than they cool should prioritize this furnace's exceptional 97% AFUE rating. Contractors installing horizontal units in space-constrained attics or basements will appreciate the compact 21-inch height and flexible exhaust venting options.

Consider Alternatives If

Skip this system if your primary concern is cooling efficiency in hot climates, as the 13 SEER1 rating and single-stage condenser won't compete with variable-capacity systems rated 16 SEER2 or higher.

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

This horizontal unit requires 208 or 230V single-phase power with 23.9 to 40-amp breaker capacity. PVC exhaust venting simplifies installation in homes lacking traditional masonry chimneys. The compact 21-inch height fits standard attic cavities. Suction line insulation comes pre-wrapped at 3/8 inch thickness. Standard sweat valve connections require basic soldering skills or professional installation.

Warranty & Reliability

ACiQ backs this system with 10 years parts and labor coverage through online registration, matching or exceeding most mid-tier manufacturers. The extended warranty covering the integrated evaporator coil is valuable, though owners must complete registration within 30 days of installation to activate full protection.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU100,000
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 Number7424272
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
Energy StarNo
Burner StagesModulating
Fuel TypePropane, Natural Gas
Height21"
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

What does 97% AFUE actually mean in dollar terms? +
AFUE measures heating energy converted to usable heat. At 97%, you lose only 3% of fuel input. Compared to an 80% AFUE system, you'll save approximately 17-20% on heating costs annually, translating to $300-600 per year depending on gas prices and climate.
Can this horizontal unit be installed in a basement or attic? +
Yes, the horizontal downflow configuration specifically targets confined spaces. At 21 inches tall and 26 inches deep, it fits most standard attic cavities and basement mechanical closets. Verify clearance for the 30-foot suction line and 3/8-inch liquid line runs.
How does modulating heating compare to single-stage? +
Modulating burners vary output from 20-100%, reducing on-off cycling that wastes energy and causes temperature swings. Single-stage burners run fully on or fully off. Modulating systems typically achieve 2-5% higher seasonal efficiency while improving comfort through steadier temperatures.
Is 13 SEER1 sufficient for summer cooling? +
13 SEER1 is adequate for moderate climates with occasional cooling demands. In hot, humid regions where cooling runs 6-8 months annually, 16+ SEER2 systems offer 20-30% better efficiency and lower electricity costs over the unit's 15-20 year lifespan.
Does online registration warranty really matter? +
Yes. Without completing online registration within 30 days, you forfeit the 10-year coverage and drop to standard manufacturer warranty. The registration process takes 5 minutes and activates full parts and labor protection across all components.

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