Independent Review · Updated June 2026

3.5 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

High-efficiency Goodman system with 96% AFUE and strong cooling capacity for residential upgrades

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 - Upflow
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// Bottom Line
This Goodman combination is ideal for homeowners replacing older furnace and AC units in upflow configurations who want proven efficiency without premium pricing. The 96% AFUE heating and 16 SEER2 cooling make it genuinely competitive for moderate climates where both heating and cooling are regular expenses.

Review

Goodman's 3.5 ton packaged system represents the practical middle ground in residential HVAC replacement. This upflow unit bundles a 120,000 BTU furnace with 42,000 BTU cooling capacity, targeting homes that need both heating and cooling solutions in a single installation. Online Supply positions this as a value-oriented option without sacrificing the efficiency ratings that matter to contractors and energy-conscious homeowners.

The 96% AFUE furnace efficiency is the headline specification here. Compared to 80-85% systems still operating in many homes, this translates to real annual savings. The cooling side delivers 16 SEER2 efficiency with a scroll compressor and A-coil configuration. The two-stage gas burner and ECM blower motor allow the system to modulate output rather than running full-blast constantly, reducing energy waste and improving temperature stability throughout the house.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% units still common in older homes
  • 16 SEER2 cooling efficiency qualifies for Energy Star, translating to lower summer electricity bills
  • Two-stage burner allows modulating heat output, reducing short cycling and improving comfort
  • ECM multi-speed blower motor adapts airflow demand, cutting parasitic blower energy waste
  • 10-year warranty with online registration provides solid protection against major component failure

Cons

  • 73 dB noise level is moderately loud during operation, noticeable in open floor plans
  • Single-stage condenser limits cooling modulation during mild weather, less efficient than two-stage designs
  • Requires PVC/plastic exhaust flue, limiting installation options in older homes with masonry chimneys

Who Should Buy

Best For

Homeowners in mixed climates replacing 15+ year old furnace and AC systems will see real ROI on heating and cooling efficiency gains within 7-10 years. Contractors installing upflow systems in standard residential applications appreciate the straightforward specifications and proven Goodman reliability.

Consider Alternatives If

Those in heating-only climates should explore furnace-only options, and homes requiring extreme quiet operation should compare higher-end models with variable-speed compressors.

3.5 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas F
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Installation

Installation fits standard upflow configurations with 30 inches height, 24.5 inches width, and 21 inches depth dimensions. Electrical requirements are straightforward, 208/230V single-phase 60Hz with breaker sizing between 23.5 and 40 amps. The PVC exhaust flue requirement eliminates masonry chimney compatibility. Refrigerant line sizes (3/8 inch liquid, 1 1/8 inch suction with 1/2 inch insulation) match typical residential runs up to 50 feet.

Warranty & Reliability

The 10-year comprehensive warranty applies with online registration, standard practice in the industry. This covers compressor, coils, and major components, providing genuine peace of mind against catastrophic failures. The Goodman evaporator coil carries separate warranty documentation. Registration is straightforward and essential, as many claims require proof of coverage activation.

Specifications

SKULS381183850
Brand/ManufacturerOnline Supply
Cooling BTU42,000
Heating BTU120,000
RefrigerantR410A or R22
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)48.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Energy StarYes
Burner StagesTwo
Fuel TypeGas
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.
SEER1 (Efficiency)16
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size40 amps
Min. Breaker Size23.5 amps
Tonnage5 Ton
Liquid Line3/8"
Suction Line1 1/8"
StyleA-Coil
Suction Line Insulation Thickness1/2"
Length50 feet

Frequently Asked Questions

How much will this system reduce my heating bills compared to a standard 80% AFUE furnace? +
A 96% AFUE unit recovers 16 percentage points more heat from fuel than an 80% AFUE system. For homes burning $1,500 annually in heating fuel, upgrading saves roughly $240-300 per winter. Actual savings vary by local gas rates, insulation quality, and thermostat setpoints, but efficiency gains are tangible and compound over the unit's 15-20 year lifespan.
Can this system work in my downflow application, or is it strictly upflow only? +
While listed as upflow/horizontal configuration, the specification sheet indicates both upflow and downflow capability. Verify with your contractor before purchase, as flue location (right-side exit here) may need confirmation for your specific ductwork layout to ensure proper venting.
What's the difference between 16 SEER2 and the older SEER ratings I see advertised? +
SEER2 uses updated testing standards reflecting real-world temperature conditions more accurately than legacy SEER ratings. A 16 SEER2 unit is roughly equivalent to 20+ SEER under old metrics. This system will cost less to cool than higher-tier units while delivering respectable seasonal efficiency for moderate climates.
Is this Goodman unit comparable to Lennox or Carrier equipment at the same price point? +
Goodman offers strong specs at competitive pricing but typically trades marginally on brand perception. The 96% AFUE and 16 SEER2 match entry-level Lennox and Carrier offerings. Goodman reliability is solid, though dealer support varies regionally. Consider warranty terms and local contractor expertise when choosing between brands.
What happens if I don't register the warranty online? +
Without online registration, warranty claims become difficult to process. Goodman may require proof of purchase and installation date, creating delays. Register immediately upon installation to activate the full 10-year protection and simplify any future claims.

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