Independent Review · Updated June 2026

3.5 Ton 13 SEER 97% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

High-efficiency modulating furnace with 97% AFUE and variable-speed blower for 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 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
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// Bottom Line
This unit is ideal for homeowners in moderate to cold climates seeking reliable heating with minimal energy waste. The 97% AFUE rating and modulating burner make it a smart choice for long-term operating cost reduction, particularly in homes where gas heating is the primary seasonal need.

Review

The Goodman 3.5 Ton Gas Furnace with 97% AFUE represents the upper tier of residential gas heating equipment. Manufactured by Goodman, this upflow A-coil configuration serves homes needing both reliable heating and moderate cooling capacity. At 100,000 BTU heating output with modulating burner control, it positions itself as an efficiency-focused replacement for older furnaces and a dependable option for homeowners who value low operating costs over premium features.

Heating performance centers on the 97% AFUE rating, meaning 97 cents of every dollar spent on gas fuel reaches your home as usable heat. The modulating burner continuously adjusts fire intensity between minimum and maximum, preventing the energy waste of traditional on-off cycling. Cooling delivers 42,000 BTU at 13 SEER1 efficiency with a reciprocating compressor and variable-speed ECM blower rated to 2000 CFM. While the AC side is competent for mild climates, the heating efficiency is the genuine selling point.

Pros & Cons

Pros

  • 97% AFUE efficiency means nearly all fuel converts to usable heat, reducing utility bills significantly
  • Modulating burner adjusts output continuously rather than cycling on and off, improving comfort and reducing energy spikes
  • Variable-speed ECM blower matches airflow to demand, cutting wasted electricity and noise
  • 10-year warranty with online registration covers parts and labor at most dealers
  • Energy Star certified for environmental and financial rebate eligibility

Cons

  • Cooling capacity is only 42,000 BTU (3.5 tons), which is undersized if paired with a larger AC unit
  • Single-stage reciprocating compressor in the AC side limits part-load efficiency during mild weather
  • 75 dB noise level is audible during operation and may concern noise-sensitive households

Who Should Buy

Best For

Homeowners in climates with longer, colder winters who prioritize heating efficiency and low operating costs. This furnace is particularly well-suited for retrofits replacing older 80% AFUE units, where the 17-point efficiency jump justifies the investment.

Consider Alternatives If

Buyers seeking a high-efficiency cooling solution should look elsewhere, since the 13 SEER1 rating and single-stage compressor lag behind modern multi-stage units. Those in hot climates will find the AC performance underwhelming.

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

Installation requires proper ductwork sizing for 2000 CFM maximum airflow and 3/8-inch suction line insulation on the AC side. The upflow configuration works well in basements and utility closets. Electrical demands include 115V single-phase 60Hz service with a 23.9 to 40-amp breaker. PVC flue venting simplifies ducting compared to masonry chimney requirements. A licensed HVAC technician should handle refrigerant charges and gas connections.

Warranty & Reliability

Goodman provides 10 years of parts and labor coverage upon online registration. This is a generous term for equipment in this price category and applies to both furnace and air conditioning components. Coverage is non-transferable unless you pay a separate fee, and registration must occur within 30 days of installation. Most dealers handle warranty claims efficiently.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU100,000
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
Height34.5"
Width21"
Depth28.75"
ResourcesGoodman Brochure Goodman Specifications 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.
ConfigurationUpflow/Horizontal
StyleA-Coil
AHRI Certificate Number7424267
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

What does 97% AFUE mean in practical terms? +
AFUE measures heating efficiency. A 97% rating means only 3% of fuel energy is lost up the chimney or through walls. Compared to a 78% furnace, upgrading saves approximately 1900 dollars over 10 years in typical heating climates. The modulating burner maintains this efficiency by running at partial capacity most of the time.
Can this furnace be installed horizontally or only upflow? +
This model is configured for upflow and horizontal applications. The A-coil design works in both positions, making it flexible for basement, attic, or closet installation. Check ductwork routing and clearance requirements with your installer before purchasing.
How does the modulating burner improve comfort? +
Rather than blasting full heat then shutting off, the modulating burner ramps output continuously between 25% and 100%. This smooths temperature swings, reduces furnace cycling noise, and prevents cold drafts while consuming less gas than a single-stage burner.
Is 13 SEER1 adequate cooling for summer months? +
13 SEER1 is solid but not cutting-edge. For moderate climates, it provides reliable cooling. Hot, humid regions should consider 14-16 SEER2 units. The reciprocating compressor works well but cannot match the part-load efficiency of scroll or variable-speed designs in part-load conditions.
What happens if I don't register the warranty online? +
Warranty coverage requires registration within 30 days of installation. Without it, you lose the 10-year protection. The registration process takes 5 minutes online. Confirm your installer completes this step at startup.

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