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 combo system delivering 96% heating and 14 SEER cooling in one package

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 ACiQ 3.5-ton combo system works best for homeowners replacing aging furnace-and-AC setups who want modern efficiency without splitting the equipment purchase. The 96% AFUE furnace and 14 SEER air conditioner handle moderate climates well, and the dual-stage burner reduces energy waste during partial-load operation.

Review

The ACiQ 3.5-ton combo system (SKU ACIQ-4X-EHPD-UPG) bridges the gap between basic and premium HVAC equipment with solid efficiency ratings and straightforward upflow/downflow configuration. This gas furnace and air conditioner package targets contractors and homeowners seeking mid-tier performance without high-end costs. The unit integrates a scroll-type compressor, two-stage gas burner, and multi-speed ECM blower in a compact footprint measuring 30 inches tall by 24.5 inches wide.

Heating output reaches 120,000 BTU with 96% AFUE efficiency, delivering substantial warmth while minimizing fuel waste. Cooling capacity sits at 42,000 BTU with 14 SEER rating, placing it firmly in ENERGY STAR territory. The two-stage burner automatically runs at 50% capacity during mild weather, then fires to full output only when needed. Multi-speed ECM blower technology ramps down fan speed when full airflow isn't required, further reducing runtime and electricity draw.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower heating bills, especially during shoulder seasons when full capacity isn't needed
  • 14 SEER cooling meets ENERGY STAR standards and performs well in moderate climates without extreme summer heat demands
  • Two-stage burner technology provides quiet, efficient operation at 73 decibels by running at reduced capacity most of the time
  • Multi-speed ECM blower motor adjusts fan speed automatically for improved comfort and reduced electricity consumption
  • PVC/plastic flue compatibility simplifies venting in many retrofit installations where metal ducting isn't available

Cons

  • Single-stage air conditioner compressor won't modulate cooling capacity, limiting efficiency in very hot climates or during peak load hours
  • Spec sheet shows tonnage confusion (title states 3.5 ton but specs list 5 ton), suggesting possible documentation errors or SKU mismatch
  • 73 dB noise level is moderate and acceptable, but not among the quietest options for sound-sensitive homeowners

Who Should Buy

Best For

Homeowners in mild-to-moderate climates upgrading from 10+ year old furnace-and-AC systems want straightforward efficiency gains without premium pricing. This system fits well in northern regions where heating dominates cooling loads, or temperate areas with balanced seasonal demand.

Consider Alternatives If

Buyers in hot climates (Arizona, Texas, Florida) should pursue variable-capacity compressors for better summer efficiency, and those prioritizing whisper-quiet operation need to audition units before purchasing.

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

Installation uses standard 3/8-inch liquid lines and 7/8-inch suction lines with 3/8-inch factory insulation, fitting typical residential piping layouts. Plastic PVC flue venting simplifies retrofit installations where metal ducting is impractical. The unit requires 115V, single-phase 60 Hz power with breaker sizing between 22 and 35 amps. Most contractors complete installation within one day after proper ductwork evaluation.

Warranty & Reliability

ACiQ backs this system with a 10-year parts warranty upon online registration, a standard offering in this equipment tier. Warranty covers compressor, heat exchanger, and components, but excludes labor and refrigerant. Registration typically takes 10 minutes through the manufacturer website and ensures maximum coverage duration.

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
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 DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesTwo
Fuel TypeGas
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

What's the difference between this system's 3.5-ton and 5-ton ratings? +
The product title references 3.5 tons while specifications list 5 tons, indicating possible SKU confusion or documentation error. Verify cooling capacity of 42,000 BTU (3.5 tons) with your supplier before ordering. Contact ACiQ support if discrepancies appear on your invoice.
Can this unit retrofit into my existing ductwork and venting? +
Yes, the upflow/downflow configuration suits most residential layouts. PVC plastic flue compatibility eliminates expensive metal duct replacement. Have a technician verify your ductwork capacity handles the 2,000 CFM maximum airflow before installation.
How much will this system reduce my energy bills compared to a 13 SEER and 92% AFUE unit? +
The 96% AFUE furnace saves approximately 4% on heating costs versus 92% AFUE models. The 14 SEER air conditioner saves roughly 7-8% on cooling costs versus 13 SEER units. Combined annual savings typically reach $200-400 depending on local utility rates and usage patterns.
Should I choose this or a variable-speed compressor system? +
Variable-capacity systems offer 2-3% better cooling efficiency in hot climates but cost 30-40% more. This single-stage compressor excels in northern regions where heating dominates. Hot-climate buyers should prioritize modulating compressors for maximum savings.
Does the 10-year warranty cover refrigerant and labor? +
No, the warranty covers parts only, excluding refrigerant charges and technician labor. Online registration is required within 30 days of installation to activate the full 10-year term.

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