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 dual-fuel system with 96% AFUE and 14 SEER1 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 14.5 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 3.5-ton ACiQ unit paired with a Goodman furnace delivers solid efficiency gains for homeowners seeking to replace aging systems without premium pricing. Best suited for climate zones with moderate heating demands where natural gas or propane backup makes sense alongside cooling.

Review

The ACiQ 5-ton outdoor unit paired with this Goodman furnace represents a mainstream choice in the mid-efficiency market segment. At $3,136, it undercuts premium brand bundles while maintaining solid engineering credentials through AHRI certification 7368845 and Energy Star qualification. This is not a budget-basement system, nor a high-end variable-capacity platform. It occupies the practical middle ground where contractors and homeowners expect reliable performance without exotic features or premium costs.

Performance numbers tell a straightforward story. The furnace delivers 120,000 BTU heating output with 96% AFUE, while the condenser produces 42,000 BTU cooling capacity at 14 SEER1 efficiency. That SEER1 rating means cooling costs roughly 30% less than 10 SEER units from 15 years ago. The variable-speed ECM blower motor can deliver up to 2,000 CFM, allowing technicians to fine-tune airflow for comfort and noise balance. Two-stage burner control keeps the heating system modulating, avoiding the short-cycling inefficiency of single-stage units. This is honest, predictable equipment.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency minimizes heating losses, saving approximately 15-20% on winter gas bills compared to 80% AFUE systems
  • 14 SEER1 cooling rating qualifies for Energy Star certification and most utility rebates, worth $300-800 depending on your region
  • Variable-speed ECM blower motor adjusts CFM from 500 to 2000, reducing runtime cycles and improving humidity control versus fixed-speed units
  • Two-stage burner operation allows low-fire heating during mild days, cutting energy consumption 20-30% in shoulder seasons
  • Downflow/horizontal A-coil configuration fits tight attic and basement spaces where vertical units won't work
  • PVC exhaust piping simplifies installation compared to metal ductwork, reducing labor costs by 2-4 hours per job

Cons

  • 14 SEER1 is good but not exceptional, trailing newer 16-18 SEER2 competitors by $500-1200 over a 15-year lifespan
  • Single-stage condenser compressor means cooling capacity doesn't modulate below full output, reducing part-load efficiency on mild days
  • 73 dB noise level during peak operation exceeds the 70 dB threshold preferred by sound-sensitive homeowners
  • Requires 22-35 amp breaker, necessitating electrical panel upgrades in older homes with limited capacity

Who Should Buy

Best For

Homeowners in mixed climates who need both reliable heating and efficient cooling, particularly those replacing 1995-2010 equipment where the efficiency jump pays for itself in 6-8 years. Contractors bidding jobs with tight attic space constraints will appreciate the compact horizontal footprint and straightforward installation.

Consider Alternatives If

Buyers in hot-only climates should skip the heating component and consider standalone cooling units, and those prioritizing whisper-quiet operation or maximum efficiency should invest in 16+ SEER2 variable-capacity systems.

3.5 Ton 14.5 SEER 96% AFUE 120,000 BTU Goodman Gas
$3136
Buy at HVACDirect →

Installation

Installation involves standard split-system practices. Refrigerant lines require 3/8 inch liquid and 7/8 inch suction connections with 3/8 inch insulation wrapping. The horizontal A-coil design (34.5 inches tall, 24.5 inches wide, 28.75 inches deep) fits most attic applications where height clearance exceeds 36 inches. Electrical requirements demand a 22 to 35 amp breaker circuit with 115V single-phase 60Hz service. PVC exhaust piping simplifies venting through exterior walls, saving installation time versus metal ductwork approaches.

Warranty & Reliability

Goodman provides a 10-year comprehensive warranty activated through online registration, covering parts and compressor failure without proration. This is standard industry coverage, matching competitors like Lennox and Carrier entry-level units. Registration is straightforward, taking less than five minutes online. Ten years protects against early manufacturing defects, though coverage excludes refrigerant top-ups, filter changes, and wear items.

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
Height34.5"
Width24.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation 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.
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7368845
Airflow DirectionDownflow/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

What's the actual efficiency difference between 14 SEER1 and 16 SEER2? +
SEER1 and SEER2 use different testing standards, making direct comparison difficult. Generally, a true 16 SEER2 unit performs 15-20% better than 14 SEER1 in real-world conditions. Over 15 years, that efficiency gap costs $1,200-1,800 in extra cooling bills, though your regional electricity rates matter significantly.
Will this fit my existing ductwork and outdoor pad? +
The outdoor unit weighs 120 pounds and measures 34.5 inches tall by 24.5 inches wide. Standard concrete pads work fine. Indoor dimensions are compact, fitting most attics as a downflow horizontal coil. Ductwork compatibility depends on your existing system design, require a technician's onsite measurement.
How much will this reduce my utility bills compared to my 1998 system? +
A 1998 system likely had 78% AFUE heating and 9-10 SEER cooling. This unit's 96% AFUE and 14 SEER1 should cut combined heating-cooling costs by 25-35% annually, depending on your climate, usage patterns, and local utility rates. Dollar savings range $600-1,400 yearly.
Is ACiQ a reputable brand or just a rebrand? +
ACiQ manufactures outdoor condenser units with OEM partnerships. This Goodman furnace pairing uses proven components, though ACiQ lacks the brand recognition of Lennox or Carrier. Reliability is solid, repair parts are available, and service is straightforward for any HVAC technician.
Does the 10-year warranty cover labor costs if something fails? +
No, the warranty covers parts and compressor only. Labor is your responsibility, typically $200-400 per service call. Extended warranties available at purchase add labor coverage, costing $400-600 upfront but protecting against unexpected repair bills.

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