Independent Review · Updated June 2026

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

97% AFUE furnace with modulating burner and variable-speed blower for efficient heating

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
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// Bottom Line
This Goodman system excels for homeowners in northern climates who want efficient, modulating heat without breaking the bank. The 97% AFUE rating and variable-speed ECM blower deliver both comfort and measurable energy savings on gas bills.

Review

The ACiQ 3.5 Ton Goodman Gas Furnace and Air Conditioner System combines efficient heating with flexible installation options in a horizontal configuration. This unit targets the mid-market contractor and homeowner segment, positioning itself as a reliable workhorse rather than a premium system. With a 120,000 BTU heating output and 42,000 BTU cooling capacity, it handles typical residential loads across moderate climates effectively. The horizontal orientation specifically solves installation challenges in attics and crawlspaces where traditional upflow models won't fit.

Performance metrics reveal a genuinely efficient heating system. The 97% AFUE furnace rating means nearly all fuel converts to usable heat, translating to real money saved on natural gas or propane bills. The modulating burner adjusts flame intensity automatically, preventing the energy waste and comfort dips caused by full-on-or-off cycling in single-stage units. A variable-speed ECM blower runs at lower speeds when full capacity isn't needed, reducing electrical consumption. Cooling efficiency at 13 SEER is respectable but middle-tier compared to 15+ SEER competitors, making this better for heating-focused regions.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means only 3% of fuel is wasted, significantly reducing heating costs compared to 80-90% units
  • Modulating burner automatically adjusts flame intensity, improving comfort and reducing on-off cycling that stresses equipment
  • Variable-speed ECM blower motor runs only as fast as needed, cutting electricity use versus single-speed motors
  • 120,000 BTU heating output suitable for homes up to 4,000 square feet in moderate climates
  • Horizontal configuration fits tight spaces, attics, and crawlspaces where upflow units won't fit

Cons

  • 13 SEER cooling rating is mid-range for 2024 standards, not optimal for hot climates where 15+ SEER makes financial sense
  • Tonnage mismatch in specs (3.5 ton AC paired with specs showing 5 ton) creates confusion about actual cooling capacity
  • Not Energy Star certified despite high efficiency ratings, missing potential rebate opportunities in some utility programs
  • Reciprocating compressor generates 75 dB noise level, noticeably louder than scroll compressors in premium units

Who Should Buy

Best For

Contractors installing systems in older homes with limited space and homeowners in cold climates prioritizing heating efficiency and lower fuel bills. The modulating burner and high AFUE make this especially smart for natural gas markets where fuel costs justify the upfront investment.

Consider Alternatives If

Homeowners in hot southern climates should look at higher SEER units (15+), and anyone needing whisper-quiet operation should consider scroll compressor alternatives.

3.5 Ton 13 SEER 97% AFUE 120,000 BTU Goodman Gas F
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Installation

Installation requires 208/230V single-phase 60Hz power with breaker size between 23.9 and 40 amps. The unit weighs 120 pounds and measures 24.5 inches high by 26 inches wide by 21.125 inches deep, fitting compact spaces. PVC plastic exhaust flue is required, which is standard in most homes. Refrigerant lines use 3/8 inch liquid and 7/8 inch suction, with 3/8 inch insulation thickness on the suction side.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty when registered online, protecting against manufacturing defects. This is solid mid-tier coverage, though premium brands sometimes offer 12-year warranties. Online registration is mandatory to activate the full term, so documentation matters. Coverage includes the compressor, which is the most expensive component to replace.

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"
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

What's the actual difference between 97% AFUE and standard 80% AFUE furnaces? +
The 97% unit converts 97 cents of every dollar spent on fuel to heat, versus 80 cents on older models. On an average $1,200 annual heating bill, the 97% model saves roughly $200 yearly. Over a 15-year lifespan, that's $3,000 in fuel savings before accounting for rising energy costs.
Can this horizontal unit be installed in a standard upflow cabinet? +
No. The horizontal configuration is fixed. If you need upflow capability, choose a standard vertical furnace. However, horizontal orientation excels in attics, crawlspaces, and utility closets where vertical units simply don't fit or create ducting complications.
How does the modulating burner improve efficiency and comfort? +
Single-stage burners run at full capacity until reaching set temperature, then shut off completely. Modulating burners adjust flame intensity continuously, matching heat demand precisely. This reduces on-off cycling stress on components, eliminates temperature swings, and cuts fuel waste significantly.
Is 13 SEER cooling good enough for my home? +
13 SEER meets minimum standards and works fine in cold and moderate climates where cooling isn't heavily used. In hot southern climates, units with 15+ SEER provide better efficiency and lower operating costs. Calculate your region's cooling degree days to assess true value.
Do I need online registration to keep the 10-year warranty? +
Yes. Registration is mandatory to activate full 10-year coverage. Without it, you may lose warranty protection. Register immediately after installation with your AHRI certificate number 7424268 and proof of purchase.

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