Independent Review · Updated June 2026

3.5 Ton 14 SEER 97% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency modulating furnace and AC combo delivers 97% AFUE heating with solid cooling performance.

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3.5 Ton 14 SEER 97% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This system is ideal for homeowners in moderate climates who prioritize heating efficiency and want a matched furnace-AC combo that qualifies for energy rebates. The 97% AFUE rating and modulating burner make it particularly attractive for homes with natural gas or propane heating needs.

Review

This Goodman system represents a solid mid-range option for homeowners seeking a matched furnace and air conditioning combo. The downflow A-coil configuration suits many residential installations, particularly in homes with basement or attic placement. With 100,000 BTU heating capacity and 42,000 BTU cooling output, it addresses moderate climate needs effectively. The unit carries Energy Star certification and qualifies for available rebates, making it attractive for budget-conscious buyers.

Performance numbers impress on the heating side, with a 97% AFUE rating that translates to minimal fuel waste. The modulating burner stages deliver variable heat output rather than on-off cycling, improving comfort and efficiency. Cooling capacity reaches 42,000 BTU with a 14 SEER rating, though this ranks solidly average rather than exceptional. The variable-speed ECM blower reaches 2000 CFM maximum, providing good airflow flexibility. Electrical requirements stay reasonable at 115V single-phase with breaker sizes between 22 and 35 amps.

Pros & Cons

Pros

  • Exceptional 97% AFUE furnace efficiency reduces heating costs significantly, especially in cold months
  • Modulating burner stages provide precise heat output and quieter operation compared to single-stage units
  • Variable speed ECM blower adjusts to 2000 CFM maximum, improving comfort and reducing runtime noise
  • 14 SEER cooling efficiency paired with Energy Star certification lowers overall energy consumption
  • 10-year warranty with online registration covers major components and provides solid long-term protection

Cons

  • Spec sheet shows conflicting tonnage data, 3.5 ton vs 5 ton, creating confusion about actual capacity
  • Single-stage compressor in the AC unit limits cooling efficiency compared to two-stage alternatives at similar price points
  • 73 dB noise level is moderately loud, potentially noticeable during operation in quiet homes

Who Should Buy

Best For

Homeowners in regions with cold winters who heat primarily with natural gas or propane should prioritize this system. Contractors seeking a reliable, efficient matched pair system that qualifies for utility rebates will find strong value here.

Consider Alternatives If

Buyers in hot climates who cool more than they heat should consider higher-SEER systems, and those wanting ultra-quiet operation may find the 73 dB level frustrating.

3.5 Ton 14 SEER 97% AFUE 100,000 BTU Goodman Gas F
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Installation

Installation requires proper downflow/horizontal configuration with PVC exhaust flue venting. The A-coil design requires 3/8-inch liquid line and 7/8-inch suction line connections with 3/8-inch insulation thickness on the suction side. Unit dimensions measure 34.5 inches tall, 21 inches wide, and 28.75 inches deep. The 120-pound weight is manageable for two-person installation crews. AHRI certificate 7424272 confirms proper matching with compatible equipment.

Warranty & Reliability

The 10-year warranty with online registration covers parts and labor, providing meaningful protection against premature failure. This length and scope outperforms many competitor offerings at similar price points. Online registration is simple but required to activate the full term, so buyers must complete this step promptly after installation.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU100,000
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"
Width21"
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 Number7424272
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

What's the actual tonnage of this system, 3.5 or 5 ton? +
The specs show conflicting information, listing both 3.5 ton and 5 ton. Based on the 42,000 BTU cooling output, this is closer to 3.5 ton capacity. Verify with the seller before purchase. This discrepancy suggests either a data entry error or mixed component ratings worth clarifying.
Can this unit be installed horizontally in an attic? +
Yes, the downflow/horizontal configuration supports attic placement. Ensure adequate clearance around the 34.5-inch height and 28.75-inch depth. Verify proper return air ducting below the unit and confirm PVC venting can reach exterior safely without excessive runs.
How much will this furnace reduce my heating bills compared to older units? +
The 97% AFUE rating means only 3% of fuel becomes waste heat. Older furnaces operated at 60-80% AFUE, so upgrading saves 15-35% on heating costs. Savings depend on local gas prices, climate severity, and insulation quality. Expect payback in 8-12 years in cold climates.
Is 14 SEER cooling competitive with newer models at this price? +
14 SEER ranks solidly average in today's market. Newer models offer 16-18 SEER for modest additional cost. However, this unit's strength lies in heating efficiency rather than cooling, making it better suited for regions with longer heating seasons than cooling demands.
What does the 10-year warranty actually cover? +
The warranty covers major components including the compressor, heat exchanger, and furnace sections when registered online within the required timeframe. Review the full warranty documentation for exclusions, labor coverage specifics, and what voids protection.

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