Independent Review · Updated June 2026

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

96% AFUE furnace with 13 SEER cooling delivers solid efficiency at accessible pricing

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 - Horizontal
Current Price
$3136
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ system works best for homeowners replacing an older unit who want measurable efficiency gains without premium pricing. The 96% AFUE heating efficiency and 13 SEER cooling make it ideal for moderate climates where you'll run both functions regularly.

Review

The ACiQ 3.5 ton system represents a practical middle ground in the HVAC market. Priced at $3136, it targets homeowners tired of paying heating and cooling bills on old equipment but hesitant to spend $5000 plus on premium units. This horizontal A-coil configuration works where traditional units don't fit, and the dual-fuel capability handles both natural gas and propane setups across different regions and property types.

Performance specs matter here. The furnace delivers 120,000 BTU heating output at 96% AFUE, which translates directly to lower winter gas consumption compared to standard 80% units. The 42,000 BTU cooling capacity with 13 SEER rating handles moderate cooling loads efficiently, while the variable-speed ECM blower motor runs between 0 and 2000 CFM depending on demand. Two-stage burner operation reduces short-cycling in shoulder seasons, extending component lifespan and improving temperature consistency.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means you're capturing nearly all fuel energy as heat, reducing gas bills significantly compared to 80% units
  • 13 SEER cooling with 42,000 BTU capacity handles 3.5 tons effectively and qualifies for Energy Star certification
  • Variable speed ECM blower motor adjusts output from 0 to 2000 CFM, improving comfort and reducing runtime cycling
  • Two-stage burner provides better modulation in mild weather, lowering heating cycles and equipment wear
  • Horizontal A-coil configuration fits tight attic spaces where vertical units won't work, expanding installation options
  • 10-year parts warranty with online registration provides decent coverage at this price point

Cons

  • 13 SEER is solid but not cutting-edge, single-stage compressor means higher cooling runtime on peak days
  • 75 dB noise level is typical for reciprocating compressors but louder than modern variable-capacity units
  • R410A refrigerant requires specialized handling and evacuation procedures, limiting DIY service options

Who Should Buy

Best For

Homeowners in temperate or mixed climates replacing 10+ year old equipment who prioritize reasonable upfront cost and measurable efficiency gains. This system fits well for secondary residences, rental properties, or budget-conscious buyers seeking reliable performance without paying for premium features they won't fully utilize.

Consider Alternatives If

Buyers in hot climates needing maximum cooling output should consider higher SEER options, and those with tight attic spaces may struggle with the 24.5 inch height despite horizontal orientation.

3.5 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas F
$3136
Buy at HVACDirect →

Installation

This horizontal unit requires careful placement in attic or crawlspace environments. The 30.5 inch length, 24.5 inch height, and 26 inch depth demand measured clearance before ordering. Plastic or PVC exhaust flue is required, simplifying venting compared to metal. Electrical demands sit moderate at 115V single-phase 60Hz operation, though you'll need a 24 to 40 amp breaker depending on final wiring. Suction lines need 3/8 inch insulation thickness, standard for most installers.

Warranty & Reliability

The 10-year parts warranty applies only after online registration is completed. This is a reasonable coverage period for the price tier, protecting against manufacturing defects through the critical first decade. Labor and refrigerant are not covered, so factor installation costs separately. Compare this carefully with competitors offering 5-year limited warranties or 15-year extended options at higher price points.

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
Height24.5"
Width21.125"
Depth26"
ResourcesCHPF Installation Manual CHPF 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
ConfigurationHorizontal
Burner StagesTwo
Fuel TypePropane, Natural Gas
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How much can I expect to save on heating costs with 96% AFUE? +
A 96% unit wastes only 4% of fuel energy, compared to 80% units wasting 20%. Over a heating season, this translates to roughly 15-20% lower gas bills in cold climates, less in mild climates. Actual savings depend on your current system efficiency, usage patterns, and local gas rates. In moderate climates, annual savings typically range from $200-400.
Can this horizontal unit replace my old vertical furnace without major ductwork changes? +
Generally yes, if your existing ductwork accommodates downflow and horizontal airflow patterns. The unit's maximum 2000 CFM output fits most residential systems designed for 3.5 ton equipment. Have your installer verify duct sizing and return air configuration to confirm compatibility before purchase, as undersized returns reduce efficiency and cause airflow problems.
Is 13 SEER adequate for summer cooling in hot climates? +
13 SEER is adequate for mild to moderate climates but may require longer runtimes in hot regions. The single-stage compressor runs continuously once triggered, unlike two-stage units that modulate capacity. In 95+ degree weather with high humidity, expect the system to run frequently. For hot climates, consider 14-16 SEER models with variable-capacity compressors for better efficiency.
How does this compare to Goodman or Lennox units at similar prices? +
ACiQ offers comparable efficiency and reliability to base-model Goodman units at slightly lower cost. This is actually Goodman equipment rebranded and sold direct. Lennox units typically cost 20-30% more but may include better warranties and quieter operation. For straight performance per dollar, ACiQ is hard to beat, though brand recognition favors Goodman and Lennox among some contractors.
What happens if something breaks after the warranty ends? +
After year 10, you pay full replacement or repair costs. A compressor failure typically runs $1200-1800 in labor and parts. Consider extended warranties or service contracts before expiration if the unit is critical to your property. Budget $150-300 annually for maintenance contracts that include annual tune-ups and emergency service.

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