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 split system delivering 14 SEER cooling and 96% AFUE heating at competitive 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
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Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ system is ideal for homeowners replacing aging equipment who want solid efficiency without premium pricing. At $3,136 for a 3.5-ton matched pair, it delivers real savings on heating and cooling bills while maintaining reliable single-stage operation.

Review

The ACiQ 3.5-ton split system positions itself in the middle of the market, delivering legitimate efficiency gains without the premium pricing of modulating equipment. Pairing a 96% AFUE furnace with a 14 SEER1 air conditioner, this system targets contractors and homeowners looking for dependable performance on a practical budget. The downflow configuration suits basement and attic installations common in existing homes.

Heating performance centers on 120,000 BTU output with two-stage burners, reaching that 96% AFUE rating through improved heat recovery and condensing technology. Cooling capacity hits 42,000 BTU with a scroll compressor delivering 14 SEER1 efficiency. The variable-speed ECM blower modulates between 0 and 2,000 CFM, adapting airflow to actual demand rather than running at constant speed. Energy Star certification confirms real-world efficiency meeting federal standards.

Pros & Cons

Pros

  • 96% AFUE furnace with two-stage burners minimizes heating costs year-round
  • 14 SEER1 air conditioner qualifies for Energy Star, reducing summer cooling expenses
  • Variable-speed ECM blower motor adjusts airflow from 0 to 2,000 CFM for comfort and efficiency
  • Scroll compressor proven track record for durability across thousands of installations
  • 10-year parts warranty with simple online registration protects your investment

Cons

  • Single-stage cooling compressor cannot modulate capacity, limiting comfort fine-tuning in mild weather
  • 73 dB noise level runs slightly louder than premium variable-speed competitors
  • No heat pump option limits heating efficiency gains during mild winter months

Who Should Buy

Best For

Contractors installing systems for cost-conscious homeowners in moderate climates, and homeowners replacing 10+ year old units who prioritize heating efficiency. This pairing works well for mixed climates where furnace run time justifies the 96% AFUE investment.

Consider Alternatives If

Buyers in extreme climates needing two-stage cooling for comfort, or homeowners seeking variable-capacity systems that reduce noise and cycling.

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

Installation

Downflow orientation requires ductwork below the furnace, common in basements and attics. Liquid lines use 3/8-inch copper, suction lines 7/8-inch with 3/8-inch insulation. PVC exhaust venting (required for 96% AFUE) needs careful routing to prevent condensate freeze in cold climates. Electrical draws 115V single-phase, needing 22 to 35-amp breaker sizing depending on local code.

Warranty & Reliability

10-year parts warranty activates through online registration, covering compressor, heat exchanger, and blower components. This standard coverage protects against manufacturing defects but excludes labor and maintenance items. Registration takes minutes and documentation should be retained for claims.

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

Does this system qualify for tax credits or rebates? +
The 14 SEER1 and 96% AFUE ratings meet Energy Star requirements, making it eligible for manufacturer rebates noted in product features. Check your local utility company for additional incentives. Federal tax credits vary by year, so verify current IRS guidelines.
Can I use this furnace with an existing air conditioner? +
The furnace operates independently and pairs with any compatible air conditioner via interconnected refrigerant lines and electrical controls. AHRI certification 7368845 confirms this specific pairing. Mixing brands is possible but requires proper matching of tonnage and protocols.
What makes 96% AFUE better than standard furnaces? +
96% AFUE captures heat that older units lose up the chimney, converting nearly all fuel to usable warmth. This translates to 15 to 25 percent lower heating bills compared to 80% AFUE units, recovering installation costs within 5 to 7 years for most homeowners.
How does 14 SEER1 compare to newer SEER2 ratings? +
14 SEER1 converts roughly to 10 to 11 SEER2 under stricter testing. This remains efficient for moderate climates but trails variable-capacity systems rated 18+ SEER2. For southern climates with intense cooling demand, two-stage equipment justifies the premium.
What does the 10-year warranty actually cover? +
Parts coverage protects compressor, heat exchanger, and refrigerant circuit components. Labor and maintenance excluded. Online registration required. Review the AHRI certificate and Goodman documentation for exact terms before installation.

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