Independent Review · Updated June 2026

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

Solid mid-tier gas furnace and AC combo with 92% efficiency and reliable cooling

7.8
IndustrialRank Score
Efficiency
8.2
Reliability
7.9
Value
7.5
Installation
8.1
Warranty
8.0
3.5 Ton 14 SEER 92% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
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// Bottom Line
This Goodman system works best for homeowners in moderate climates seeking dependable heating and cooling without premium pricing. It delivers solid efficiency at 92% AFUE and 14 SEER, making it a practical choice for primary residences and rental properties where balanced performance matters more than cutting-edge specs.

Review

The Goodman 3.5 ton gas furnace and air conditioner system represents the practical middle ground in residential HVAC. This upflow unit combines a 100,000 BTU furnace with a 42,000 BTU cooling capacity, targeting homes that demand solid year-round comfort without premium pricing. At 30 inches tall with a compact 21-inch footprint, it fits standard upflow installations in basements and closets where space is tight.

Performance specs tell a straightforward story. The 92% AFUE rating beats entry-level units while remaining below high-efficiency territory, translating to measurable heating savings. On cooling, the 14 SEER rating is respectable but not exceptional in today's market. The scroll compressor with R410A refrigerant handles moderate loads reliably, though the single-stage design sacrifices the part-load efficiency gains of variable-capacity systems.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency reduces heating costs by approximately 8% compared to 84% units
  • 14 SEER cooling rating matches mid-market expectations and qualifies for some utility rebates
  • Multi-speed blower motor adjusts airflow between 0-2000 CFM for better comfort control
  • PVC flue compatibility simplifies venting installation in modern homes
  • 10-year warranty with online registration provides reasonable long-term protection

Cons

  • Single-stage burner and compressor mean less precise temperature control than two-stage units
  • 73 dB noise level is moderately loud during operation, noticeable in quiet spaces
  • Not Energy Star certified, limiting appeal to efficiency-focused buyers
  • Requires 208-230V single phase power, limiting some installation flexibility
  • 5-ton rating creates mismatch with 3.5-ton AC capacity, suggesting incomplete system pairing

Who Should Buy

Best For

Contractors installing replacement systems in homes with existing gas heating and moderate cooling loads will find this unit straightforward to integrate. Homeowners in regions with cold winters and mild summers get practical value from the high heating efficiency without oversizing the air conditioner.

Consider Alternatives If

Energy-conscious buyers seeking maximum efficiency should look at 95% AFUE furnaces or variable-capacity systems. Those needing premium quiet operation or precise temperature staging should explore two-stage alternatives.

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

Installation requires 208-230V single phase power and a 22-35 amp breaker, standard for most homes. The PVC flue compatibility simplifies venting through exterior walls or plastic pipe runs, reducing installation costs. The multi-speed blower motor requires proper ductwork sizing, and connecting the 3/8-inch liquid and 7/8-inch suction lines demands certified technician work. Upflow orientation is straightforward in basement applications.

Warranty & Reliability

The 10-year parts warranty activates upon online registration, covering manufacturing defects in the compressor, heat exchanger, and electrical components. This matches industry norms for mid-tier equipment but requires proactive registration. Labor costs and refrigerant recharges fall outside coverage. The warranty reflects Goodman's confidence in this proven platform without extending to premium levels.

Specifications

SKULS38783830
Brand/ManufacturerOnline Supply
Cooling BTU42,000
Heating BTU100,000
RefrigerantR410A
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
Height30"
Width21"
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.
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
Tonnage5 Ton
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

Does this system qualify for energy rebates or tax credits? +
The 92% AFUE furnace and 14 SEER air conditioner may qualify for state or utility rebates, but not federal tax credits requiring Energy Star certification. Check your local utility's current programs, as rebate amounts vary significantly by region and change annually.
What ductwork CFM capacity do I need for this unit? +
The multi-speed blower operates up to 2000 CFM maximum. Your ductwork should handle this airflow without exceeding 0.5 inches static pressure. A certified HVAC technician should perform a Manual D calculation to confirm your existing ducts match this unit's needs.
How does 14 SEER compare to newer air conditioners? +
14 SEER is mid-range today. New systems often hit 16-20 SEER with variable-capacity compressors. This unit's single-stage design runs constantly at full capacity, wasting efficiency during mild weather. Expect higher cooling costs than premium alternatives.
Why does the spec sheet show 5 tons but the product is labeled 3.5 tons? +
This appears to be a data error in the specifications. The 42,000 BTU cooling capacity equals 3.5 tons, matching the product title. The furnace's 100,000 BTU heating output is independent. Clarify with your supplier before purchase to ensure correct sizing.
Is the 10-year warranty transferable if I sell my home? +
Goodman typically requires the original homeowner to register within the first year. Check your warranty documentation for transferability terms. Many contractors recommend registering immediately upon installation to activate coverage without gaps.

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