Independent Review · Updated June 2026

3.5 Ton 15 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

High-efficiency Goodman system with 96% AFUE and variable-speed blower for balanced performance

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3.5 Ton 15 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
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// Bottom Line
This Goodman system works well for contractors and homeowners seeking reliable, efficient heating and cooling without premium pricing. The 96% AFUE furnace and variable-speed ECM blower make it particularly suited to climate zones with moderate to significant heating demands where fuel costs justify the efficiency investment.

Review

The Goodman 3.5 ton upflow system sits in the middle tier of residential HVAC equipment, offering respectable efficiency and dependable operation without luxury pricing. This unit combines a high-efficiency furnace, variable-speed blower, and scroll compressor in a compact A-coil configuration. SKU LS381183850 carries an AHRI certificate and ENERGY STAR status, signaling compliance with current efficiency standards. The system accepts both natural gas and propane fuel, making it adaptable to regional infrastructure and existing home setups.

Performance specifications show a 120,000 BTU furnace firing at 96% AFUE, among the highest for non-condensing residential units. The furnace uses a two-stage burner and variable-speed ECM blower reaching 2,000 CFM maximum, enabling better modulation than single-stage competitors. Cooling delivers 42,000 BTU at 15 SEER and 16 SEER1 using a scroll compressor and R410A or R22 refrigerant. These numbers indicate solid mid-range performance, though cooling efficiency lags premium units hitting 20 SEER2. Electrical requirements run 208-230V single phase, standard for residential installations.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces natural gas or propane consumption significantly compared to 80-90% models
  • Variable-speed ECM blower motor adapts to heating and cooling loads, improving comfort and reducing runtime
  • Two-stage burner provides modulation for more precise temperature control and lower short-cycling losses
  • ENERGY STAR certified system qualifies for utility rebates in many regions, offsetting equipment cost
  • 10-year warranty with online registration covers parts and labor on major components

Cons

  • SEER1 rating of 16 trails modern high-efficiency units at 18-20 SEER2, so cooling efficiency gains are modest
  • 73 dBA noise level is moderate, noticeable during operation, especially in quieter homes or bedrooms
  • SKU discrepancy shows 3.5 ton in title but specs list 5 ton capacity, creating confusion on actual system size

Who Should Buy

Best For

This system fits homeowners in colder climates where heating dominates annual runtime and the 96% AFUE pays back quickly. Contractors valuing balanced performance, proven Goodman reliability, and straightforward installation will appreciate the ECM blower and dual-stage burner without complexity.

Consider Alternatives If

Buyers in hot climates prioritizing cooling efficiency or noise-sensitive applications should evaluate higher SEER2 units or quieter models, as the 73 dBA output and modest cooling specs don't lead the category.

3.5 Ton 15 SEER 96% AFUE 120,000 BTU Goodman Gas F
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Installation

Installation requires 208/230V single-phase power with a 23.5 to 40 amp breaker sized appropriately. The furnace accepts plastic or PVC exhaust flue, simplifying venting versus metal ducts. Dimensions measuring 30 inches tall, 24.5 inches wide, and 21 inches deep fit standard utility closets and basement alcoves. Suction and liquid lines measure 1 1/8 inches and 3/8 inches respectively, with 1/2 inch insulation thickness on the suction side. Technicians familiar with Goodman equipment will find the layout and connections straightforward.

Warranty & Reliability

The unit includes a 10-year parts and labor warranty upon online registration, covering the furnace, coil, and compressor. This duration exceeds typical five-year limited warranties and provides meaningful protection against manufacturing defects. Registration is straightforward and unlocks full coverage. Coverage terms apply to original installation and typical residential use, so verify terms for commercial or secondary applications.

Specifications

SKULS381183850
Brand/ManufacturerOnline Supply
Cooling BTU42,000
Heating BTU120,000
RefrigerantR410A or R22
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)48.000000
FeatureSpec
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Energy StarYes
Burner StagesTwo
Fuel TypePropane, Natural Gas
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.
SEER1 (Efficiency)16
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size40 amps
Min. Breaker Size23.5 amps
Tonnage5 Ton
Liquid Line3/8"
Suction Line1 1/8"
StyleA-Coil
Suction Line Insulation Thickness1/2"
Length50 feet

Frequently Asked Questions

What does the 96% AFUE rating actually save annually compared to a 90% unit? +
On a 120,000 BTU furnace, the 6% difference translates to roughly 7,200 BTU less waste per heating cycle. Actual savings depend on runtime hours and fuel costs. In cold climates running 2,000+ heating hours yearly, annual savings could reach $150-300 depending on natural gas or propane prices in your region.
Can this system be installed in an attic or crawlspace, or is it furnace-only upflow? +
The specs indicate upflow/horizontal configuration, making it suitable for basements, utility rooms, and side-by-side installations. Attic placement requires adequate clearance around the 30-inch height and 24.5-inch width. Verify local codes prohibit furnace installation in living spaces before placing in bedrooms or finished areas.
How does the variable-speed ECM blower improve comfort over a standard single-speed motor? +
The ECM motor ramps speed gradually based on demand instead of running full blast immediately. This reduces temperature swings, lowers runtime, cuts noise spikes, and improves humidity control. In heating mode, slower speeds extend cycle length, allowing more even heat distribution before shutting off.
Is 15 SEER cooling efficient for a new unit, or should I look at higher ratings? +
15 SEER meets current minimum standards but trails premium units at 18-20 SEER2. If cooling dominates your climate, higher SEER2 units recover extra cost through lower electricity bills. If heating dominates, the excellent 96% AFUE furnace makes this trade-off acceptable for budget-conscious buyers.
Does the 10-year warranty cover refrigerant leaks and compressor failure? +
Yes, the 10-year warranty covers the compressor and refrigerant circuit failures from manufacturing defects. Verify your installer follows proper evacuation and charging procedures, as installation errors void coverage. Register your system online immediately after installation to activate full warranty terms.

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