Independent Review · Updated June 2026

3.5 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency two-stage gas furnace with 14 SEER cooling, solid value at $3,136

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3.5 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$3136
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This system suits homeowners in moderate climates who want dependable heating and cooling without premium pricing. The 96% AFUE furnace and 14 SEER air conditioner deliver solid efficiency gains, making it ideal for replacing an aging 10-15 year old system where both components need replacement.

Review

This Goodman system pairs a 120,000 BTU gas furnace with a 42,000 BTU air conditioner in a downflow configuration, covering standard residential cooling and heating across most climate zones. The 3.5-ton cooling capacity and 96% AFUE heating efficiency position it as a practical middle option, balancing meaningful performance improvements against budget constraints. At $3,136, it undercuts premium brands while meeting modern efficiency standards, making it popular for straightforward replacement scenarios where homeowners want measurable utility bill reductions.

The furnace delivers 96% AFUE efficiency through two-stage burner technology that modulates heating output based on demand, reducing short-cycling and energy waste. The air conditioning side achieves 14 SEER1 rating using a scroll compressor and R410A refrigerant, though single-stage operation means it runs at full capacity rather than scaling down on mild days. Variable-speed ECM blower motor in the furnace adjusts airflow dynamically, improving comfort consistency and extracting more usable heat from combustion. These specifications translate to approximately 12-15% heating efficiency gains over 80% AFUE units.

Pros & Cons

Pros

  • 96% AFUE furnace converts nearly all fuel to heat, reducing heating bills by 10-15% versus 80% AFUE systems
  • 14 SEER cooling matches mid-range AC standards, Energy Star certified for tax incentive eligibility
  • Two-stage burner and variable-speed ECM blower motor optimize comfort and efficiency across load conditions
  • 120,000 BTU heating output handles most residential applications, including 3-4 bedroom homes in cold climates
  • PVC/plastic exhaust compatibility simplifies venting in retrofit situations where metal flue isn't practical

Cons

  • Single-stage compressor in AC unit means less part-load efficiency compared to dual-stage competitors in the $4,000+ range
  • 73 dB noise level is audible during operation, slightly louder than premium models with sound dampening
  • 5-ton condenser paired with 3.5-ton furnace creates minor tonnage mismatch that reduces optimal performance

Who Should Buy

Best For

Homeowners replacing complete HVAC systems in homes under 3,500 sq ft who prioritize affordability without sacrificing meaningful efficiency upgrades. Contractors seeking reliable mid-market equipment for residential replacement jobs where customers want utility savings without high-end pricing.

Consider Alternatives If

Anyone needing ultra-quiet operation or seeking premium efficiency should explore dual-stage or inverter-driven systems in higher price brackets.

3.5 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas F
$3136
Buy at HVACDirect →

Installation

Downflow configuration routes air downward, suitable for basements or ground-level installations with return plenums below. System requires 115V single-phase power with 22-35 amp breaker sizing, standard household electrical service in most homes. Suction line needs 3/8-inch insulation over its 7/8-inch diameter, and PVC flue compatibility simplifies venting work. Proper commissioning requires checking refrigerant charge and airflow calibration, typically 4-6 hours for experienced technicians.

Warranty & Reliability

10-year parts warranty with online registration covers component failures, though registration is mandatory to activate full coverage. This matches industry standards for equipment in this price tier. Goodman's warranty reputation remains solid, though some contractors report occasional claim processing delays. Coverage excludes wear items and installation labor.

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)73
Weight (in lbs)120.000000
FeatureSpec
Energy StarYes
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
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
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

Why is the condenser rated 5 tons when the furnace is 3.5 tons? +
The 5-ton condenser capacity exceeds furnace output, creating minor oversizing. This allows the AC to perform well during peak cooling demand but means the furnace won't fully exercise the condenser's capacity. It's not a deal-breaker, just suboptimal efficiency on heating cycles.
Can this downflow unit replace a horizontal unit in my basement? +
Yes, downflow/horizontal configuration accommodates both orientations. However, confirm your return air path runs below the unit. If your current return plenum is above it, you'll need modifications. Site inspection by your installer is essential.
How does 14 SEER compare to newer SEER2 standards? +
14 SEER1 converts roughly to 10-11 SEER2 under revised DOE testing, so efficiency is solid but not exceptional. Newer SEER2 16+ units cost $4,000-5,000 but save $150-200 annually in cooling costs in hot climates.
Is this better than a 13 SEER unit I found for $2,400? +
The extra $736 buys 96% AFUE furnace versus likely 92-94% AFUE on cheaper models, plus better blower motor control. You'll recover that premium in heating savings within 4-5 years in northern climates, making it the better value.
What does online registration warranty mean practically? +
You must register within 30 days of installation to access 10-year coverage. Without registration, warranty defaults to 5 years. Online registration takes 5 minutes and is non-negotiable for full protection.

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