Independent Review · Updated June 2026

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

97% AFUE furnace with 14 SEER cooling delivers high efficiency in compact downflow design

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
$0
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// Bottom Line
This ACiQ system suits homeowners upgrading from older equipment who value heating efficiency and have tight installation spaces. The 97% AFUE rating cuts heating costs significantly, while the 14 SEER cooling handles moderate climates well at a competitive price point.

Review

The ACiQ 3.5 ton combo system pairs a high-efficiency 97% AFUE furnace with moderate-tier cooling in a compact downflow configuration. Branded under the Goodman family, this unit targets contractors and homeowners seeking legitimate efficiency gains without premium pricing. The 100,000 BTU heating output handles most single-family homes, while the 42,000 BTU cooling capacity (technically rated 5 ton on the AC side) serves well in temperate climates. At $0, availability and regional pricing become key decision factors.

The furnace excels with its modulating burner design and variable-speed ECM blower motor, which avoids the constant on/off cycling of older models and runs at lower noise levels. Cooling delivers 14 SEER efficiency using R410A refrigerant and a scroll compressor, landing solidly in the mid-range tier. The downflow A-coil style fits tight spaces with a 30-inch height and 21-inch width. Electrical requirements span 208/230V single-phase at 22 to 35 amp breakers, making standard residential panels compatible. Operating at 73 dBA, the unit remains reasonably quiet during typical operation.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means only 3% heat loss, delivering measurable savings on natural gas or propane bills
  • Modulating burner adjusts heating output in stages rather than cycling on/off, improving comfort and reducing wear
  • Variable-speed ECM blower motor runs quieter and more efficiently than fixed-speed alternatives, reducing runtime energy use
  • PVC exhaust flue compatibility simplifies installation in retrofit applications where metal chimneys aren't available
  • 10-year warranty with online registration covers both heating and cooling components

Cons

  • 14 SEER cooling efficiency lags newer 16+ SEER models, meaning higher summer operating costs in hot climates
  • Single-stage condenser cannot modulate cooling output like two-stage units, resulting in less precise temperature control
  • Not Energy Star certified despite high furnace efficiency, which may disqualify it from some utility rebate programs

Who Should Buy

Best For

Homeowners in moderate climates prioritizing heating efficiency and installers working in homes with downflow/horizontal ductwork or tight basement spaces. This system excels for properties where natural gas or propane costs justify the 97% AFUE investment.

Consider Alternatives If

Buyers in very hot regions should consider 16+ SEER models, and those seeking maximum rebates should verify Energy Star eligibility before purchasing.

3.5 Ton 14 SEER 97% AFUE 100,000 BTU Goodman Gas F
$0
Buy at HVACDirect →

Installation

Downflow installation suits basements, attics, or crawlspaces where horizontal or downward airflow reaches the ductwork below. PVC exhaust piping simplifies venting compared to metal flue systems, reducing install labor. The 120-pound unit is manageable for two technicians. Refrigerant line sets require 3/8-inch liquid and 7/8-inch suction lines with 3/8-inch insulation thickness. Standard electrical rough-in and gas supply connections apply. AHRI certification 7424272 confirms matched system performance.

Warranty & Reliability

ACiQ provides a 10-year parts warranty on the entire system when registered online after installation. This covers the furnace heat exchanger, compressor, and coil defects but excludes wear items like filters and capacitors. Registration is straightforward and highly recommended. Coverage aligns with industry standards for mid-tier equipment, offering solid protection without premium-level lifetime options.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU100,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7424272
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Energy StarNo
Burner StagesModulating
Fuel TypePropane, Natural Gas
Height30"
Width21"
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)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size35 amps
Min. Breaker Size22 amps
Tonnage5 Ton
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

Why does this system show 5 ton cooling but only 3.5 ton heating? +
The cooling tonnage (42,000 BTU) approximates 5 ton, while 100,000 BTU heating equals 3.5 ton. HVAC tonnage uses different conversion factors for heating and cooling. The system is balanced for the stated application, though heating capacity exceeds cooling in this particular configuration.
Is this system compatible with existing ductwork in a 1970s home? +
Downflow configuration works well if your home has basement or below-slab ductwork. You'll need to verify existing duct sizing supports the 2000 CFM maximum airflow. Professional duct evaluation is essential before committing, as undersized ducts reduce efficiency and performance.
How much can I save annually on heating costs with 97% AFUE? +
Savings depend on climate, fuel type, and current equipment efficiency. In heating-heavy regions using natural gas, upgrading from 80% AFUE to 97% AFUE typically saves 15 to 20 percent on annual heating costs. Your local energy rates and usage patterns determine exact dollar savings.
How does 14 SEER compare to newer systems I've seen rated at 16+ SEER? +
14 SEER is respectable but mid-tier. A 16 SEER system runs roughly 15 percent more efficiently, translating to noticeably lower summer bills in hot climates. The tradeoff is higher upfront cost. For moderate climates, 14 SEER remains cost-effective.
Do I need to register the warranty or does it activate automatically? +
Registration is required to activate the full 10-year warranty. Without online registration, coverage may default to shorter terms. Complete registration immediately after installation to ensure protection.

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