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 gas furnace and AC combo at contractor-friendly pricing

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 ACiQ system delivers solid efficiency for mixed climates at under $3,200, making it ideal for homeowners upgrading from older equipment or contractors building budget-conscious quotes. The 96% AFUE furnace and 14 SEER cooling strike a practical balance between performance and cost.

Review

The ACiQ 3.5 ton combo system represents the practical middle ground in the residential HVAC market. At $3,136, it's positioned well below premium Lennox or Carrier systems while delivering measurable performance gains over basic single-stage units. This downflow configuration suits basement furnace placement, a common retrofit scenario, and the variable-speed blower motor addresses one of the biggest pain points contractors face on job sites: managing airflow consistency across multiple zones.

The heating side delivers 120,000 BTU output with 96% AFUE efficiency, meaning 96 cents of every energy dollar converts to warmth rather than exhaust loss. The cooling unit provides 42,000 BTU capacity at 14 SEER using an environmentally sound R410A refrigerant and reliable scroll compressor. The dual-stage burner adjusts flame intensity based on demand, reducing short cycling and improving humidity control. Maximum electrical draw sits at 35 amps on a standard 230V circuit, requiring no special panel upgrades in most homes.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency exceeds most standard systems and qualifies for utility rebates
  • 14 SEER cooling unit handles 3.5 ton capacity at reasonable price point of $3,136
  • Variable-speed ECM blower motor adjusts airflow from 0 to 2,000 CFM for better comfort and lower operating costs
  • Dual-stage burner provides more precise heating control and quieter operation than single-stage alternatives
  • PVC/plastic exhaust flue requirement eliminates costly stainless steel venting in most installations

Cons

  • 14 SEER is acceptable but not premium, lacking Energy Star certification that newer models offer
  • Single-stage air conditioning condenser means less flexibility in partial-load cooling efficiency
  • 73 dB noise level is noticeably louder than high-end systems with scroll compressors in quiet applications
  • ACiQ brand carries less national brand recognition than Goodman or Lennox among some homeowners

Who Should Buy

Best For

This system fits homeowners in transitional climates who need both heating and cooling but have limited budgets, and contractors building spec homes where cost-per-unit matters. It's especially practical for replacement jobs where existing ductwork is compatible with downflow configuration.

Consider Alternatives If

Skip this if you live in very hot climates where higher SEER ratings save more on cooling bills, or if you demand premium components and brand prestige at any price.

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

Installation

Downflow installation requires clear floor space beneath the unit, approximately 30 inches tall by 24.5 inches wide by 21 inches deep. The PVC exhaust flue requirement simplifies venting compared to stainless steel alternatives, reducing installation complexity and cost. Variable-speed motor tuning demands proper HVAC software calibration during commissioning. Most experienced technicians complete installation in one full day. Refrigerant lines up to 30 feet long provide flexibility for condenser placement.

Warranty & Reliability

Goodman provides 10 years full parts coverage upon online registration, which takes under five minutes. This is solid mid-tier protection that covers compressor failure and heat exchanger defects, the two costliest failure points. Online registration is mandatory to activate coverage, so homeowners must complete this step at purchase. Evaporator coil carries separate Goodman warranty documentation included with purchase.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU120,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7368845
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Energy StarNo
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height30"
Width24.5"
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.
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 ENERGY STAR certified? +
No, this model lacks Energy Star certification. The 14 SEER and 96% AFUE ratings meet federal minimums but don't exceed Energy Star thresholds. Newer 16+ SEER models with high-efficiency condensers typically qualify. If utility rebates drive your decision, verify your local program's requirements before purchase.
Can this furnace run on propane or natural gas? +
Yes, it's dual-fuel capable and ships configured for either propane or natural gas. Conversion between fuels requires only changing the burner orifice and inlet regulator, tasks most technicians complete in under 30 minutes. Verify fuel type at order to avoid costly field modifications after delivery.
How does 14 SEER compare to newer systems? +
14 SEER is respectable but becoming baseline. Current premium systems hit 18-20 SEER with variable-stage compressors. For a home using 5,000 cooling hours yearly, upgrading from 10 SEER to 14 SEER saves roughly $200 annually on electricity, though higher SEER units save proportionally more in very hot climates.
What's the noise level in real terms? +
73 dB equals conversational speech or heavy traffic noise, noticeable but acceptable at 10 feet distance. High-end systems run 68-70 dB, a meaningful difference in quiet neighborhoods. If noise concerns you, request sound-dampening ductwork or consider units with scroll compressor upgrades.
Does online registration really matter for warranty? +
Yes, absolutely. Without registration, you lose all Goodman coverage. Registration takes five minutes at aciqair.com. Save your confirmation email. Many contractors register systems for customers at final walkthrough to prevent coverage disputes years later.

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