Independent Review · Updated June 2026

3.5 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

97% AFUE furnace with 14 SEER cooling, modulating burner, tight horizontal fit.

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 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
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// Bottom Line
This horizontal unit excels for contractors needing space-constrained installations with premium heating efficiency and solid cooling performance. The 97% AFUE rating and modulating burner make it ideal for utility bill reduction in cold climates, while the compact 24.5 inch height fits tight attic or basement spaces where traditional upflow models won't work.

Review

The ACiQ 3.5 ton horizontal furnace and air conditioner system addresses a specific installation challenge: delivering efficient comfort in tight spaces. This unit combines a 120,000 BTU furnace with 42,000 BTU cooling capacity while maintaining a compact 24.5 inch height, 26 inch width, and 21.125 inch depth. It's designed for contractors who encounter real-world constraints where standard vertical furnaces simply won't fit. The combination of high heating efficiency and adequate cooling makes this a practical choice for replacement markets across moderate climates.

The furnace delivers 97% AFUE efficiency through a modulating burner that continuously adjusts output rather than cycling fully on and off. This means less energy waste and steadier home temperature. The air conditioning side produces 14 SEER with R410A refrigerant and a scroll compressor, cooling at 42,000 BTU. A variable-speed ECM blower motor handles airflow up to 2000 CFM while consuming only the power needed at any given moment. These specifications work together to reduce both gas and electric bills, though the single-stage condenser operates at one fixed capacity during cooling cycles.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means minimal gas waste and lower heating bills, among the best available in horizontal configs
  • Modulating burner adjusts output continuously rather than cycling on-off, improving comfort and efficiency
  • Variable-speed ECM blower motor reduces energy consumption and adapts airflow to actual heating/cooling demand
  • Horizontal-only design solves real space problems where vertical furnaces physically won't fit
  • PVC flue compatibility simplifies venting in tight installations compared to metal ductwork
  • 10-year warranty with online registration covers parts and compressor protection

Cons

  • 14 SEER cooling lags behind newer 16+ SEER units; competitive but not cutting-edge for AC-heavy markets
  • No Energy Star certification despite high heating efficiency, missing potential rebate qualification
  • Single-stage condenser cannot modulate cooling like heating side does, limiting part-load efficiency

Who Should Buy

Best For

Contractors installing replacement systems in homes with cramped attics, basements, or mechanical closets where a standard 30-inch upflow furnace won't fit. Homeowners in northern climates who prioritize heating efficiency and want to minimize natural gas consumption during cold winters.

Consider Alternatives If

Buyers seeking maximum cooling efficiency for hot climates should compare higher SEER options. Those prioritizing Energy Star rebates will find certified alternatives that may offer better overall incentives.

3.5 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas F
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Installation

Horizontal installation requires careful ductwork planning since the unit feeds conditioned air sideways rather than upward. PVC flue compatibility simplifies venting through exterior walls or roofs. The right-side flue location must be verified against your existing framework. Electrical needs include 208/230 volt, single-phase power with breaker sizing between 22 and 35 amps. Pre-installation checks must confirm adequate return air pathways and proper clearance around the 120-pound unit.

Warranty & Reliability

ACiQ provides 10 years of parts and compressor coverage when you complete online registration after purchase. No registration means coverage exists but at reduced terms. This is above-average protection for mid-tier equipment. Coverage begins at installation. Read the CHPF specifications sheet and installation manual carefully, as warranty voids apply for improper sizing or installation. A registered warranty becomes valuable if major component failures occur within the decade.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU120,000
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 Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
Flue LocationRight
Energy StarNo
Burner StagesModulating
Fuel TypePropane, Natural Gas
Height24.5"
Width26"
Depth21.125"
ResourcesCHPF Installation Manual CHPF 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 choose 97% AFUE over standard 95% AFUE furnaces? +
The two percentage points represent approximately 2% less fuel burned for the same heat output. On a 120,000 BTU furnace running through a cold winter, this difference translates to measurable natural gas savings and faster payback. Over 10 to 15 years, the efficiency premium often exceeds the cost difference.
Can this horizontal unit work in a standard upflow space? +
Yes, it can work upflow or horizontal, but you'll waste its compact advantage. Horizontal orientation solves specific installation constraints. If your space accommodates standard furnaces, you might find better cooling efficiency in taller units with higher SEER ratings.
How does the modulating burner save energy? +
Instead of running full-blast then shutting off, the burner adjusts flame size continuously to match heating demand. This prevents overshooting room temperature, cycling less frequently, and maintaining steadier conditions. Less cycling means lower startup losses and improved comfort.
Is 14 SEER competitive for air conditioning? +
14 SEER is respectable but not premium for modern systems. Newer 16 and 18 SEER units operate more efficiently during cooling season. If your area has substantial summer cooling needs, comparing higher-SEER options may yield better long-term value despite higher upfront costs.
What does the 10-year warranty actually cover? +
Parts and compressor are covered against manufacturing defects with online registration. Coverage is void if installation violates codes or sizing guidelines. Homeowner maintenance remains the owner's responsibility. Compare specific terms in the warranty documentation before purchase.

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