Independent Review · Updated June 2026

3.5 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency 3.5-ton system combines 96% AFUE heating with 13 SEER cooling at solid value

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3.5 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$3551
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ system is ideal for homeowners upgrading from older equipment who want reliable efficiency without premium pricing. The 96% AFUE furnace paired with 13 SEER cooling makes it a smart fit for moderate climates where both heating and cooling see heavy use.

Review

The ACiQ 3.5-ton matched system combines a Goodman gas furnace with air conditioning components, positioned as a solid mid-market option for residential HVAC replacement. At $3,551, it undercuts premium brands while maintaining respectable efficiency ratings and Energy Star certification. The downflow configuration suits common residential layouts, and the variable-speed blower motor brings practical benefits to everyday operation.

This system delivers 120,000 BTU heating output at 96% AFUE, ranking in the upper tier for gas furnace efficiency. Cooling reaches 42,000 BTU with 13 SEER rating, meeting modern efficiency codes without approaching high-performance equipment. The two-stage burner modulates heating to match demand, while the single-stage reciprocating compressor handles cooling reliably but with less sophistication than pricier alternatives.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% units
  • 13 SEER cooling meets Energy Star standards and delivers solid summer performance on 42,000 BTU capacity
  • Variable-speed ECM blower motor adjusts automatically, improving comfort and reducing energy waste
  • Two-stage burner heating provides modulation for better temperature control and efficiency
  • $3,551 price point is competitive for a matched 3.5-ton system with this efficiency rating
  • 10-year warranty with online registration covers both furnace and air conditioning components

Cons

  • Single-stage compressor in the AC unit means higher noise at 75 dBA and less part-load efficiency than two-stage alternatives
  • 13 SEER is solid but not cutting-edge, newer systems reach 14-16 SEER for higher cooling efficiency
  • Downflow configuration limits installation flexibility, requires basement or crawlspace placement

Who Should Buy

Best For

Contractors installing replacement systems in residential homes with moderate climates and homeowners ready to upgrade 15+ year-old equipment. This system delivers measurable efficiency gains and reliable performance without the premium cost of variable-capacity compressors.

Consider Alternatives If

Buyers in very hot climates who run AC constantly should consider 14+ SEER units, and those needing upflow-only installation should look elsewhere.

3.5 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas F
$3551
Buy at HVACDirect →

Installation

The downflow A-coil configuration requires vertical space and works best in basements or attic installations. Suction and liquid lines measure 7/8 inch and 3/8 inch respectively, both standard sizes. The furnace requires 120,000 BTU gas supply, PVC exhaust venting, and a 40-amp breaker. Installation typically takes one day for experienced crews.

Warranty & Reliability

ACiQ includes a 10-year parts warranty when you register online, covering both furnace and air conditioning components equally. This warranty is competitive for mid-range systems and demonstrates manufacturer confidence. Registration is straightforward and extends coverage beyond the standard limited warranty period.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU120,000
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
Tonnage3.5 Ton
Valve TypeSweat
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.
AHRI Certificate Number7368845
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypePropane, Natural Gas
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does 96% AFUE compare to my old furnace? +
A 96% AFUE furnace converts 96 cents of every energy dollar into heat, versus older 80-85% units that waste 15-20 cents. For a 120,000 BTU furnace running 2,000 hours yearly, that efficiency gain saves roughly $200-300 annually depending on gas costs.
Can I install this in an upflow position? +
While specs show upflow capability, this unit ships configured for downflow. Conversion to upflow is possible but requires component repositioning and may void warranty. Contact ACiQ before purchasing if upflow is mandatory for your installation.
Is 13 SEER sufficient for hot climates? +
13 SEER provides adequate cooling efficiency for moderate climates but lags in regions with 3,000+ annual cooling hours. Hot-climate buyers should consider 14-16 SEER units for better efficiency and lower summer utility bills.
How does this compare to Goodman's own brand systems? +
ACiQ is Goodman's value line using similar core components but often at lower price points. This system shares furnace and compressor DNA with direct Goodman equivalents but may have fewer aesthetic upgrades.
What electrical work do I need? +
The system requires 115V single-phase power with a breaker between 23.9 and 40 amps. Most homes already have adequate 120V circuits, but an electrician should verify your panel capacity and install proper protection.

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