Independent Review · Updated June 2026

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

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 - Upflow
Current Price
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// Bottom Line
This ACiQ unit is ideal for homeowners in moderate climates who prioritize heating efficiency and want to avoid the Energy Star premium without sacrificing performance. The 97% AFUE rating and modulating burner make it a smart choice for regions with longer heating seasons where furnace runtime justifies the investment.

Review

The ACiQ 3.5 Ton Gas Furnace and Air Conditioner System positions itself as a practical, efficiency-focused choice for mixed-use heating and cooling applications. Built on the Goodman platform, this upflow unit delivers 120,000 BTU of heating output and 42,000 BTU of cooling capacity in a compact 30 by 24.5 by 21 inch footprint. At an effective price point, it appeals to contractors and homeowners balancing performance expectations with budget constraints. The modulating burner and variable-speed blower indicate engineering emphasis on smart operation over maximum capacity.

The 97% AFUE rating stands out as exceptional for a non-condensing furnace, translating to minimal fuel waste during winter operation. That modulating burner technology adjusts flame intensity continuously rather than cycling on and off, which smooths temperature swings and extends equipment life. The variable-speed ECM blower reaches 2,000 CFM maximum and scales back when heating or cooling demand drops. On the cooling side, 13 SEER performance is respectable but not premium, paired with R410A refrigerant and a reciprocating compressor designed for reliability over ultra-high efficiency.

Pros & Cons

Pros

  • 97% AFUE efficiency is industry-leading for non-condensing gas furnaces, reducing fuel costs significantly
  • Modulating burner stages heat output smoothly, minimizing on-off cycling and improving comfort
  • Variable-speed ECM blower motor adapts to demand, using less electricity than traditional fixed-speed motors
  • PVC/plastic flue compatibility simplifies venting in many retrofit applications
  • Sweat connections with 3/8 inch and 7/8 inch line sizes enable clean installation without adapters
  • 10-year warranty with online registration provides solid coverage for components

Cons

  • 13 SEER cooling rating is middle-of-the-road, not best-in-class for air conditioning performance
  • Single-stage condenser limits efficiency gains during partial-load cooling conditions
  • No Energy Star certification means you're not getting EPA recognition, even with high AFUE
  • 75 dB noise level is moderately loud during operation, noticeable in quiet homes
  • Tonnage mismatch in specs, where 3.5 ton capacity conflicts with listed 5 ton tonnage, creates confusion

Who Should Buy

Best For

Homeowners in cold or mixed climates who heat 6 to 8 months annually and want to maximize furnace efficiency without premium pricing. Contractors installing replacement systems in homes where PVC venting is practical and cooling demands are moderate.

Consider Alternatives If

Buyers in hot climates prioritizing cooling efficiency or those needing Energy Star certification for utility rebates should consider higher SEER units or alternative systems.

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

Installation requires 208/230 volt single-phase 60 Hz electrical service with a minimum 23.9 amp breaker and maximum 40 amp protection. The upflow/downflow configuration adapts to most equipment placement scenarios. PVC flue capability simplifies venting in homes without masonry chimneys. Suction line insulation thickness of 3/8 inch and 30-foot line length accommodate typical residential ductwork runs. Standard sweat valve connections require basic HVAC soldering skills.

Warranty & Reliability

ACiQ backs this unit with a 10-year parts warranty when you register online after installation. This coverage applies to the furnace and integrated air conditioning components, addressing major failures without unexpected bills during the critical first decade. Registration is straightforward and highly recommended. Goodman evaporator coil warranty documentation is included, ensuring protection for the cooling circuit.

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
ConfigurationUpflow / Downflow
Flue LocationRight
Energy StarNo
Burner StagesModulating
Fuel TypePropane, Natural Gas
Height30"
Width24.5"
Depth21"
ResourcesCAPT Installation Manual CAPT 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 does 97% AFUE actually mean for my monthly heating bill? +
AFUE measures fuel conversion efficiency, so 97% means only 3% of natural gas or propane energy is lost to exhaust. Compared to older 80% AFUE units, this furnace saves approximately 17% on heating fuel costs annually, translating to $200 to $400 yearly savings for average homeowners, depending on climate and usage.
Can this system handle my home if I have tight ductwork? +
The 2,000 CFM maximum airflow is standard for residential systems. The variable-speed ECM blower adjusts automatically to your ductwork resistance, so tight ducts won't break the unit, but your comfort may suffer. Have a technician verify ductwork design before installation to ensure adequate airflow.
How does the modulating burner improve comfort compared to standard two-stage units? +
Modulating burners vary flame intensity continuously from 40% to 100% capacity, avoiding the on-off cycling that causes temperature swings. In winter, this delivers steadier heat, reducing cold spots and thermostat hunting. Comfort improvement is noticeable, especially during shoulder seasons.
Why is the cooling efficiency only 13 SEER when the heating is so high? +
Cooling and heating use different design priorities. High AFUE requires condensing operation that captures flue heat, while high SEER demands advanced refrigerant circuits and multi-stage compressors. This unit prioritizes heating excellence, so cooling is functional but not cutting-edge for premium applications.
Do I get a rebate with this system, and how do I claim it? +
The specs note rebates are available, but rebate amounts and eligibility vary by utility company and location. Contact your local gas or electric utility directly after purchase, or ask the contractor during quote. Online registration may unlock manufacturer rebates as well.

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