Independent Review · Updated June 2026

3.5 Ton 14 SEER 92% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

Solid 92% AFUE furnace paired with 14 SEER cooling for budget-conscious homeowners.

7.9
IndustrialRank Score
Efficiency
8.2
Reliability
7.9
Value
8.1
Installation
8.4
Warranty
7.8
3.5 Ton 14 SEER 92% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
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// Bottom Line
This Goodman combo system works best for homeowners replacing dated equipment in regions with moderate heating demands and those prioritizing upfront savings. The 92% AFUE and 14 SEER ratings deliver respectable efficiency without premium pricing, making it practical for budget-conscious retrofits and new construction alike.

Review

Goodman's 3.5 ton split system delivers heating and cooling in one compact package, targeting contractors and homeowners seeking practical efficiency without premium pricing. This upflow model pairs a 100,000 BTU furnace with a matching air conditioner coil, designed for straightforward installation in tight spaces. The 92% AFUE furnace and 14 SEER condenser represent solid mid-range performance, performing well in temperate regions where heating and cooling loads remain moderate throughout the year.

Heating output reaches 100,000 BTU per hour with 92% fuel efficiency, meaning roughly 92 BTU of home heating per 100 BTU of gas consumed. Cooling capacity stands at 42,000 BTU per hour with 14 SEER efficiency, translating to reliable air conditioning without excessive summer electric bills. The multi-speed blower motor automatically adjusts to 2000 CFM maximum, scaling performance to actual demand rather than running at constant speed. Single-stage burner and scroll compressor simplify operation but sacrifice modulation efficiency during mild-weather shoulder seasons.

Pros & Cons

Pros

  • 92% AFUE rating exceeds minimum federal requirements and reduces annual heating costs by roughly 8% versus 84% AFUE units
  • 14 SEER cooling efficiency meets Energy Star baseline, providing solid summer performance for 3.5 ton cooling demand
  • Multi-speed blower motor allows flexible operation, matching airflow to actual heating and cooling loads rather than running constant full speed
  • Compact dimensions of 26 by 21 by 21 inches fit tight utility closets and standard return plenums
  • Flexible upflow/downflow configuration works for basement, attic, or crawlspace installations

Cons

  • Single-stage burner and compressor lack modulation, causing on-off cycling that uses slightly more energy than two-stage equipment during mild weather
  • 73 dBA noise level is noticeably louder than premium variable-speed systems, reaching typical conversation volume
  • Not Energy Star certified despite respectable efficiency ratings, missing rebate eligibility in some utility programs

Who Should Buy

Best For

Homeowners replacing aging furnace-AC combos in moderate climates and those building new homes where upfront costs matter significantly. Contractors installing systems in rental properties or spec builds will appreciate the straightforward single-stage design and competitive pricing.

Consider Alternatives If

Anyone in extremely cold climates needing 100+ hour seasonal runtime should consider high-efficiency two-stage models, as single-stage cycling penalties add up quickly. Premium-focused buyers seeking whisper-quiet operation or advanced modulation should look at higher-tier equipment.

3.5 Ton 14 SEER 92% AFUE 100,000 BTU Goodman Gas F
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Installation

This upflow configuration mounts vertically with the flue exiting right-side, requiring flexible PVC or plastic ducting for condensate and exhaust. Electrical needs run 208/230V single-phase 60Hz, drawing 22-35 amp breaker sizing depending on final circuit design. The compact 26 by 21 by 21 inch footprint fits standard utility closets and basement spaces. Installation requires standard refrigerant line sets, gas supply, and return-air ducting typical of split system retrofits.

Warranty & Reliability

Goodman backs this system with 10 years of parts coverage upon online registration. Registration typically takes minutes through the manufacturer's website and activates protection against compressor and furnace failures. Note that labor coverage and premium extensions require purchasing separately. This standard warranty aligns with industry averages for non-premium equipment and provides meaningful protection against catastrophic mechanical failures.

Specifications

SKULS38783830
Brand/ManufacturerOnline Supply
Cooling BTU42,000
Heating BTU100,000
RefrigerantR410A or R22
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)30.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
Blower MotorMulti Speed
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Height26"
Width21"
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.
Energy StarNo
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size35 amps
Min. Breaker Size22 amps
Tonnage3.5 Ton
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

Will this furnace work with my existing ductwork? +
Yes, if your current ducts accommodate upflow/horizontal airflow and support 2000 CFM maximum blower output. The 92% AFUE rating means slightly lower airflow than older 80% units, so most systems work without modification. Have an HVAC tech verify duct sizing and static pressure to confirm adequate performance and avoid short-cycling.
What's the difference between 92% AFUE and higher-efficiency furnaces? +
The remaining 8% of fuel energy exits as exhaust waste. High-efficiency models at 95-98% AFUE recover more heat through secondary condensers, saving 30-50 dollars annually in gas bills. For moderate climates, 92% AFUE provides solid ROI within 8-12 years, while extreme-cold regions justify premium two-stage equipment.
How does 14 SEER cooling compare to newer SEER2 ratings? +
SEER2 testing uses stricter conditions and typically reads 15-20% lower than legacy SEER scores. This unit's 14 SEER roughly equals 11.5-12 SEER2, placing it in solid mid-tier territory for cooling efficiency without premium pricing or variable-speed compressors.
Is this system quieter than window units? +
At 73 dBA, this furnace operates at conversation volume when the blower runs, slightly louder than variable-speed premium models at 65-68 dBA. Most homeowners find it acceptable for basements and utility rooms, though bedrooms directly above may notice cycling noise during winter.
Does online registration really extend the warranty? +
Yes, registering within 30 days of installation activates the full 10-year coverage. Without registration, coverage drops to 1-5 years depending on Goodman's current policy. Registration takes five minutes online and requires your model/serial number and installation date.

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