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 13 SEER cooling, Energy Star certified, variable-speed comfort

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 system excels for homeowners in moderate climates seeking reliable heating and cooling without premium pricing. The 97% AFUE furnace paired with 13 SEER air conditioning delivers solid year-round efficiency, especially valuable in regions with mixed seasonal demands.

Review

ACiQ's 3.5-ton gas furnace and air conditioning system combines practical efficiency with straightforward installation for residential HVAC applications. This upflow configuration delivers 120,000 BTU heating capacity and 42,000 BTU cooling output, addressing the needs of mid-sized homes across moderate climates. With 97% AFUE furnace efficiency and Energy Star certification, it positions itself as a capable mid-tier option between budget units and premium systems costing significantly more.

The furnace's modulating burner stages adapt to heating demand, reducing energy waste during partial-load operation. The variable-speed ECM blower motor automatically adjusts CFM up to 2,000 to match cooling and heating requirements, improving comfort consistency. The 13 SEER air conditioning condenser operates as a single-stage reciprocating compressor using R410A refrigerant, qualifying for Energy Star recognition. At 75 dB during operation, noise levels remain acceptable for most residential settings, though not silent.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency reduces heating costs significantly compared to standard 80% units
  • Modulating burner stages provide precise temperature control and quieter operation than single-stage alternatives
  • Variable-speed ECM blower motor automatically adjusts airflow, improving comfort and reducing energy waste
  • 13 SEER rating meets Energy Star certification for federal tax credit eligibility
  • 10-year warranty with online registration provides peace of mind on major components
  • Plastic/PVC exhaust flue requirement simplifies venting and lowers installation complexity compared to metal ductwork

Cons

  • Single-stage air conditioning condenser limits efficiency in hot climates where two-stage cooling performs better
  • 75 dB noise level at rated capacity may be noticeable in quiet residential settings
  • Reciprocating compressor is less efficient than scroll designs found in premium competitor models
  • Propane conversion requires additional kit and setup beyond standard natural gas configuration

Who Should Buy

Best For

Homeowners replacing aging furnaces in climate zones with moderate heating and cooling seasons, particularly those prioritizing heating efficiency. Contractors installing complete systems in new construction or major renovations where upflow/horizontal configuration suits existing ductwork.

Consider Alternatives If

Customers in predominantly hot climates should explore two-stage cooling systems, and those wanting whisper-quiet operation may prefer scroll compressor units despite higher cost.

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

Installation suits both horizontal and upflow configurations with standard ductwork. The plastic/PVC exhaust flue requirement simplifies venting compared to metal alternatives, reducing labor time. Electrical requirements are modest, needing only 115V single-phase 60 Hz service with 23.9 to 40-amp breaker sizing. Line sets accommodate standard 3/8-inch liquid and 7/8-inch suction lines with 3/8-inch insulation thickness over 30 feet.

Warranty & Reliability

The system includes a 10-year comprehensive warranty activated through online registration, covering parts and compressor. This aligns with industry standards for mid-tier equipment, providing reasonable protection against manufacturing defects. Online registration requirement takes minutes and unlocks full coverage, making it accessible to most buyers.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU120,000
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
Height30"
Width24.5"
Depth21"
ResourcesCAPF Installation Manual CAPF 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.
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
Burner StagesModulating
Fuel TypePropane, Natural Gas
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

What does 97% AFUE actually save compared to older furnaces? +
A 97% AFUE unit converts 97 cents of every heating dollar into useful heat versus 80 cents for older units. On average, homeowners save 15 to 20% annually on heating costs. Exact savings depend on climate, usage patterns, and local natural gas pricing, but ROI typically occurs within 5 to 7 years.
Can this system handle both natural gas and propane? +
The system ships configured for natural gas. Propane conversion requires an additional conversion kit not included in this package. Your installer must recalibrate burner settings and adjust orifices. Plan on additional labor costs and potential equipment charges for the conversion kit.
How does 13 SEER compare to newer SEER2 ratings? +
SEER2 represents a stricter efficiency standard introduced in 2023. This unit's 13 SEER rating roughly equates to approximately 10 SEER2. While respectable, newer systems achieve 14 to 16 SEER2, offering superior cooling efficiency in hot climates and higher tax credit potential.
Is a reciprocating compressor as reliable as a scroll compressor? +
Reciprocating compressors are proven, durable designs used for decades with solid reliability records. Scroll compressors offer quieter operation and slight efficiency gains but cost more. Both provide reliable service when properly maintained, so the difference comes down to noise preference and budget.
Does the 10-year warranty cover refrigerant leaks? +
The warranty covers compressor and component manufacturing defects. Refrigerant leaks from installation errors or physical damage typically fall outside warranty protection. Proper installation and regular maintenance preserve warranty coverage and system longevity.

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