Independent Review · Updated June 2026

Goodman 3.5 Ton 14 SEER 96% 120,000 BTU Furnace & AC System - R410A Downflow

96% efficient gas furnace paired with 14 SEER cooling for mixed-climate homes

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
Goodman 3.5 Ton 14 SEER 96% 120,000 BTU Furnace & AC System - R410A Downflow
Current Price
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// Bottom Line
This combo system works best for homeowners in moderate climates who want solid efficiency without premium pricing. The 96% AFUE furnace and 14 SEER cooling handle year-round comfort well, and the downflow configuration suits basements or closet installations.

Review

The Goodman 3.5 Ton combo system combines a gas furnace with air conditioning in a single downflow unit, hitting a practical middle ground in the HVAC market. This configuration appeals to homeowners and contractors balancing upfront cost against long-term efficiency gains. The 96% AFUE furnace and 14 SEER cooling coil represent genuine improvements over legacy equipment while staying accessible to budget-conscious buyers. The downflow orientation makes it ideal for basement installations or tight mechanical closets where headroom is limited.

The heating side delivers 120,000 BTU with single-stage burner operation, paired with a scroll compressor handling 41,000 BTU cooling output. The 14 SEER rating meets Energy Star requirements, though it trails modern 16-18 SEER units. Multi-speed blower motor keeps runtime shorter by ramping down in mild weather. The system requires 115V single-phase power with 24 to 40 amp breaker sizing, making it compatible with most residential electrical panels. Maximum airflow reaches 2,000 CFM, appropriate for medium to large homes.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% models
  • 14 SEER cooling hits the sweet spot between efficiency and affordability for most regional climates
  • Multi-speed blower motor adjusts airflow based on demand, improving comfort and efficiency
  • 5 ton capacity with 120,000 BTU heating output handles large homes or cold climates effectively
  • PVC flue requirement simplifies venting in many installations versus metal options
  • Multi-speed blower motor provides better comfort control than single-speed alternatives

Cons

  • Single-stage cooling compressor cycles on and off rather than modulating, reducing part-load efficiency
  • 74 dB noise level is audible at full load, noticeably louder than variable-stage units
  • 5 ton cooling capacity exceeds the stated 3.5 ton rating, creating potential for oversizing issues

Who Should Buy

Best For

Homeowners in moderate climates looking for reliable year-round comfort at reasonable cost qualify here. This system suits those upgrading from older 80% furnaces who want meaningful savings without investing in premium variable-capacity equipment.

Consider Alternatives If

Buyers in very cold climates, high-humidity regions, or those prioritizing whisper-quiet operation should explore variable-stage or higher-efficiency alternatives.

Goodman 3.5 Ton 14 SEER 96% 120,000 BTU Furnace &
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Installation

Downflow orientation works well for basements but limits upflow flexibility if ductwork needs change later. Refrigerant lines use standard 3/8 inch liquid and 1 1/8 inch suction connections with 50 feet of pre-insulated line included. Sweat valve fittings require basic brazing skills or professional installation. PVC flue venting simplifies exhaust routing compared to metal pipe requirements. Most contractors complete installation in one to two days on new construction or replacement jobs.

Warranty & Reliability

The 10-year parts warranty activates through online registration, covering compressor, coil, and furnace heat exchanger defects. This matches industry standards for mid-tier equipment. Registration is straightforward but mandatory, so buyers should complete it immediately after installation. Labor and refrigerant are not covered. The warranty period aligns with typical equipment lifespan expectations.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU41,000
Heating BTU120,000
RefrigerantR410A
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size40 amps
Min. Breaker Size24 amps
Tonnage5 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.
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Liquid Line3/8"
Suction Line1 1/8"
StyleA-Coil
Suction Line Insulation Thickness1/2"
Length50 feet

Frequently Asked Questions

Does this system truly provide 3.5 ton cooling if the specs list 5 ton capacity? +
The specs show conflicting data, with 5 ton tonnage but 41,000 BTU cooling output. 41,000 BTU equals approximately 3.4 tons, confirming the 3.5 ton cooling claim. The higher tonnage rating likely refers to heating capacity. Verify cooling output with your contractor before purchase to avoid oversizing issues.
Can I install this myself or do I need a licensed technician? +
Refrigerant work requires EPA certification in most states, so professional installation is legally required. Sweat valve connections and electrical wiring demand skilled labor. Many contractors charge 800 to 1,500 dollars for complete installation. Attempting DIY work voids the warranty and violates local codes.
How much will this system reduce my heating bills compared to my old furnace? +
If upgrading from an 80% AFUE furnace, expect 16 to 20 percent heating cost reduction. The 96% efficiency gains mean less fuel waste. Actual savings depend on your climate, gas rates, and thermostat settings. Cold-climate homeowners see higher dollar savings than moderate-climate users.
How does 14 SEER compare to newer 16 or 18 SEER units? +
14 SEER offers solid efficiency but trails 16 SEER by roughly 12 to 15 percent cooling cost difference. Higher SEER units cost 1,500 to 3,000 dollars more upfront. Choose 14 SEER if budget matters or your cooling season is short. Pick 16+ SEER for long, hot summers where efficiency pays faster.
What happens if the system needs warranty work after registration? +
Contact your installer or Goodman directly with proof of registration and purchase date. Covered components are repaired or replaced at no parts cost. Shipping and labor remain your responsibility unless covered separately by a service contract. Response times typically range from 3 to 10 business days.

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