Independent Review · Updated June 2026

3.5 Ton 14.5 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

High-efficiency gas furnace and AC combo with excellent SEER and AFUE ratings

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3.5 Ton 14.5 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
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// Bottom Line
This 3.5-ton system excels for homeowners upgrading older equipment in moderate climates, delivering 14 SEER cooling efficiency and 96% AFUE heating. The two-stage burner and variable-speed ECM blower provide comfort and energy savings, making it ideal for split-system replacements where budget allows for quality equipment.

Review

The ACiQ 3.5-ton horizontal system represents a solid mid-tier option for homeowners and contractors seeking efficient heating and cooling without premium brand pricing. This unit combines a Goodman gas furnace (120,000 BTU) with a matching air conditioner (42,000 BTU) in an A-coil configuration, packaged for upflow or horizontal installation. It carries Energy Star certification and AHRI certificate 7368842, confirming it meets matched-pair efficiency standards. The system targets replacement applications where existing ductwork exists and indoor space allows a 34.5-inch tall unit.

Performance numbers tell the real story here. The furnace achieves 96% AFUE with a two-stage burner that modulates heat output based on demand, reducing energy waste during mild weather. The AC side delivers 14 SEER1 efficiency using R410A refrigerant and a scroll compressor, operating at 73 dB. The variable-speed ECM blower motor reaches 2,000 CFM maximum and adjusts automatically, which means lower electricity consumption than fixed-speed alternatives. Electrical requirements stay reasonable at 115V single phase, with breaker size between 22-35 amps.

Pros & Cons

Pros

  • 96% AFUE heating efficiency with two-stage burner reduces natural gas consumption significantly versus 80-90% units
  • 14 SEER1 cooling efficiency and Energy Star certification delivers solid AC performance on 42,000 BTU capacity
  • Variable-speed ECM blower motor with 2,000 CFM maximum adapts airflow to demand, improving comfort and reducing runtime waste
  • Scroll compressor is known for durability and quiet operation at 73 dB
  • Lifetime heat exchanger warranty plus 10 years parts with registration provides real peace of mind on major components
  • Plastic PVC exhaust flue option reduces installation costs compared to metal vent requirements

Cons

  • Single-stage AC compressor means higher cycling in hot climates, less efficient than two-stage or variable capacity systems
  • 42,000 BTU cooling capacity feels modest for the 120,000 BTU heating capacity, suggesting this pairing works best in mixed or heating-heavy climates
  • 120 lbs weight and 34.5-inch height requires careful planning for horizontal attic or basement installations with space constraints

Who Should Buy

Best For

Homeowners in northern and moderate climates replacing 10-15 year old furnace and AC systems want reliable, efficient equipment without premium pricing. Contractors installing split systems in homes with existing ductwork and adequate electrical service, 115V single phase available.

Consider Alternatives If

Skip this unit if you need primarily cooling capacity in hot climates where the 42,000 BTU AC output will cycle constantly, or if your electrical panel cannot handle 22-35 amp breaker requirements.

3.5 Ton 14.5 SEER 96% AFUE 120,000 BTU Goodman Gas
$0
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Installation

Installation fits most residential retrofit scenarios. The unit accepts both natural gas and propane fuel, so line conversion is possible if needed. Refrigerant lines require 3/8-inch liquid and 7/8-inch suction connections, with 3/8-inch insulation on the suction line included. PVC plastic exhaust venting simplifies ductwork versus metal alternatives. Horizontal mounting needs roughly 24.5-inch width and 28.75-inch depth clearance. Check that your existing ductwork handles the 2,000 CFM maximum blower output.

Warranty & Reliability

Goodman backs the heat exchanger for the lifetime of the original owner, protecting you against the costliest furnace failure. All other parts receive 10 years coverage when you register online, which is competitive for mid-tier equipment. This combination addresses buyer concerns about furnace longevity while limiting repair costs during the critical first decade of operation.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU120,000
RefrigerantR410A
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger and 10 Years Parts 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
Height34.5"
Width24.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Install Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Burner StagesTwo
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does 14 SEER1 compare to other modern systems? +
14 SEER1 is solid mid-tier cooling efficiency. Budget units sit around 13 SEER, while high-end systems reach 16-18 SEER. You're paying less than premium brands but gaining better efficiency than 13 SEER baseline, which translates to 7-8% lower cooling costs in moderate climates.
Can I install this myself, or do I need a contractor? +
Hire a licensed HVAC contractor. This system requires proper refrigerant charging, gas line testing, electrical connection to 22-35 amp breaker, and ductwork verification. DIY installation voids the warranty and risks safety hazards with gas and refrigerant handling.
Why is the cooling capacity (42,000 BTU) lower than heating (120,000 BTU)? +
This ratio works for heating-dominant climates where winter loads exceed summer cooling demands. If you live in a hot climate, request a larger tonnage AC unit or add auxiliary cooling. The mismatch suggests northern or mixed-climate design intent.
How does this compare to higher SEER systems like Carrier or Lennox? +
Goodman/ACiQ delivers 90-95% of the efficiency at 60-70% of the premium brand price. You sacrifice brand prestige and slightly faster response times, but gain excellent reliability and warranty support. Best for budget-conscious buyers who value efficiency over luxury features.
Is the 10-year parts warranty worth the online registration? +
Yes, absolutely. Registration takes five minutes and extends parts coverage a full decade. Without it, Goodman typically offers only one year parts. This small step protects you against compressor, motor, and control board failures.

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