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-range efficiency system combining 92% AFUE heating with 14 SEER cooling

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
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 system is ideal for homeowners in moderate climates seeking reliable, efficient heating and cooling without premium pricing. The 92% AFUE furnace and 14 SEER air conditioner strike a practical balance between operating costs and upfront investment.

Review

The Goodman 3.5 Ton combined gas furnace and air conditioning system represents practical mid-market equipment for residential HVAC applications. This upflow configuration delivers 100,000 BTU heating capacity with a 92% Annual Fuel Utilization Efficiency rating, while the cooling side provides 42,000 BTU at 14 SEER. Goodman maintains strong contractor brand recognition for reliability, and this system reflects that heritage without commanding premium pricing typical of top-tier efficiency units.

Heating performance is driven by a single-stage burner burning gas at 100,000 BTU capacity with 92% efficiency, translating to approximately 92,000 BTU delivered to the home. Cooling operates at 42,000 BTU with 14 SEER efficiency using an R410A scroll compressor in single-stage configuration. The multi-speed blower motor adjusts airflow up to 2000 CFM, improving comfort during moderate-load hours by reducing on-cycle time. Electrical requirements are modest at 208/230V single-phase with breaker sizing between 22 and 35 amps.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency significantly reduces heating costs compared to 80-85% systems
  • 14 SEER cooling rating meets ENERGY STAR baseline standards for most regions
  • Multi-speed blower motor provides better temperature control and reduced runtime noise
  • Compact dimensions (30 x 21 x 21 inches) fit most standard equipment closets
  • 10-year warranty with online registration offers solid protection for homeowner peace of mind
  • PVC/plastic flue compatibility simplifies venting installation and reduces material costs

Cons

  • Single-stage burner and condenser mean less precise efficiency than two-stage units in variable load conditions
  • 73 dB noise level is moderately loud, comparable to busy traffic, not ideal for open floor plans
  • Not ENERGY STAR certified despite respectable efficiency ratings, missing potential tax credits
  • R410A refrigerant standard now, though newer R-32 systems offer marginally better efficiency
  • No variable-speed condenser staging limits part-load performance in mild weather

Who Should Buy

Best For

Homeowners in regions with moderate seasonal demands who prioritize reliable equipment and reasonable efficiency over cutting-edge technology should consider this system. It works especially well for contractors installing equipment on budget-conscious residential projects where the cost difference between 14 and 16 SEER matters more than minimal efficiency gains.

Consider Alternatives If

Homes in extreme climates, high-noise-sensitive environments, or projects targeting ENERGY STAR incentives should explore variable-capacity or two-stage units from competitors.

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

This upflow unit requires standard refrigeration line sets with 3/8-inch liquid and 7/8-inch suction connections, pre-insulated to 3/8-inch thickness with maximum 30-foot lineset runs. PVC or plastic flue venting simplifies installation compared to metal ductwork. The compact 30 x 21 x 21 inch footprint fits standard utility closets and basements. Standard 208/230V electrical service with appropriate breaker sizing is necessary. Professional installation is strongly recommended for proper charging, airflow verification, and warranty validity.

Warranty & Reliability

The 10-year parts warranty activates through online registration, providing solid coverage for compressor, heat exchanger, and major components. This represents Goodman's mid-tier warranty offering, shorter than some competitors' lifetime coverage but adequate for typical equipment lifespan expectations. Registration is straightforward and highly recommended to activate full protection.

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"
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
Tonnage5 Ton
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

Is this system right for my climate zone? +
The 92% AFUE furnace performs well in climates with moderate heating seasons, roughly ASHRAE zones 5-7. In severe climates, consider 95%+ AFUE units. In mild climates, this system delivers more efficiency than necessary. Check local rebate programs, as 92% AFUE sometimes qualifies but won't earn top-tier incentives that 95%+ units receive.
What's the realistic installation cost for this system? +
Installation typically ranges $3,500 to $5,500 depending on existing ductwork, electrical service, and lineset routing. The straightforward single-stage design and PVC venting compatibility reduce complexity compared to modulating systems. Always obtain multiple quotes from licensed contractors before purchasing equipment.
How does 14 SEER compare to newer efficiency standards? +
14 SEER meets ENERGY STAR minimums but lags behind modern 16-18 SEER systems. The efficiency difference translates to roughly 12-15% higher summer cooling costs than 16 SEER units. For homeowners planning 15+ year ownership, the operational savings from higher SEER often justify the upfront cost increase.
Can I upgrade just the cooling unit if I already have a furnace? +
Yes, but verify compatibility with your existing furnace first. The 3.5-ton cooling capacity must match your furnace's blower capacity. Mismatched systems reduce efficiency. Professional HVAC contractors can evaluate your existing furnace and recommend compatible cooling units if standalone replacement makes economic sense.
Does the 10-year warranty cover labor or just parts? +
The standard 10-year warranty covers parts only, not labor. Online registration is required to activate coverage. Some contractors offer extended labor warranties separately. Always clarify warranty specifics before signing installation agreements.

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