3.5 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow Review 2026

// Bottom Line

This ACiQ unit is ideal for homeowners upgrading older furnaces who want measurable energy savings without premium pricing. The 97% AFUE rating and modulating burner make it particularly strong for areas with moderate to long heating seasons where efficiency compounds into real dollar savings.

Review

The ACiQ 3.5 ton upflow furnace with 97% AFUE represents a solid mid-market choice for contractors and homeowners seeking genuine efficiency improvements without boutique pricing. Built on proven Goodman platform reliability, this unit combines a modulating furnace with a single-stage scroll compressor condenser, making it versatile for most residential applications. The variable speed ECM blower and plastic flue compatibility signal thoughtful engineering for real-world install constraints.

Heating output reaches 120,000 BTU with modulating burner stages that match capacity to actual demand, reducing wasted fuel during mild weather. Cooling delivers 42,000 BTU at 14 SEER using R410A refrigerant and a scroll compressor. The variable speed blower peaks at 2000 CFM while running quieter than fixed-speed motors, with dual fuel capability (natural gas and propane) adding flexibility. Electrical requirements sit at 208-230V single phase with 22-35 amp breaker range, standard for most residential panels.

Pros & Cons

Pros

97% AFUE furnace efficiency significantly reduces heating costs compared to 80-90% models
Modulating burner stages output based on demand, preventing short cycling and improving comfort
Variable speed ECM blower motor delivers precise airflow control and quieter operation
PVC flue compatibility simplifies venting and reduces installation costs versus metal flue systems
10-year parts warranty with online registration provides solid consumer protection

Cons

Single-stage condenser limits cooling efficiency compared to two-stage units in similar price ranges
14 SEER rating is respectable but not exceptional for 2024 standards, newer models reach 15-16 SEER
Decibel level of 73 dBA places it in mid-range for noise, some competitors run quieter

Who Should Buy

Best For

Contractors and homeowners replacing 15-20 year old furnaces in climates where heating dominates cooling needs, especially those wanting immediate payback on efficiency upgrades. This unit fits mixed-use applications where moderate efficiency gains matter more than top-tier performance.

Consider Alternatives If

Anyone prioritizing cutting-edge cooling efficiency or living in predominantly hot climates should explore higher SEER options, as single-stage compressor limits summer performance.

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

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Installation

Upflow configuration handles tight attic and closet installations common in existing homes. The 30-inch height, 24.5-inch width, and 21-inch depth fit standard utility spaces. Right-side flue location with plastic PVC venting simplifies ductwork routing and reduces labor costs. Variable speed motor requires low-voltage thermostat wiring but no field commissioning complexity. Most HVAC techs complete installation in 4-6 hours for straightforward changeouts.

Warranty & Reliability

ACiQ provides 10-year parts coverage when registered online, a meaningful commitment protecting against compressor, heat exchanger, and motor failures. Registration process is straightforward and typically completed during commissioning. This warranty matches or exceeds budget-tier competitors but trails premium brands offering limited lifetime coverage. Coverage applies to original purchaser in residential applications.

Specifications

SKU	ACIQ-4X-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	42,000
Heating BTU	120,000
Refrigerant	R410A
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	73
Weight (in lbs)	120.000000
Feature	Spec
AHRI Certificate Number	7424268
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	97%
Blower Motor	Variable Speed - ECM
Maximum CFM	2000
Configuration	Upflow / Downflow
Flue Location	Right
Energy Star	No
Burner Stages	Modulating
Fuel Type	Propane, Natural Gas
Height	30"
Width	24.5"
Depth	21"
Resources	CAPT Installation Manual CAPT Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 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 Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	7/8"
Max Breaker Size	35 amps
Min. Breaker Size	22 amps
Tonnage	5 Ton
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
Suction Line Insulation Thickness	3/8"
Length	30 feet

Frequently Asked Questions

How much can I expect to save on heating costs with 97% AFUE versus my old 80% furnace? +

A 17-point AFUE jump reduces heating fuel consumption by approximately 21% annually. On average heating costs of $1,200 yearly, expect savings around $250-300 in cold climates, less in mild zones. Real savings depend on usage patterns, fuel prices, and how well you maintain the unit. Most homeowners recover the efficiency upgrade cost in 3-5 years through energy savings.

Can this furnace and condenser work in my home with PVC ductwork instead of metal? +

Yes, this model specifically rates for plastic PVC flue venting, which simplifies installations where metal venting conflicts with layout constraints. However, PVC applies to flue exhaust only, not ductwork. Cold air returns and heated supply ducts still use standard flexible or rigid ductwork. Confirm local code approval before installation, as some jurisdictions restrict PVC flue in certain applications.

What's the difference between 14 SEER and 15-16 SEER for cooling performance? +

Each SEER point represents roughly 3.5% cooling efficiency gain. This 14 SEER unit runs 6-9% less efficient than newer 15-16 SEER models over an entire cooling season. In hot climates, that difference translates to $200-400 extra yearly cooling costs. For moderate climates where cooling matters less, the performance gap becomes negligible relative to furnace heating benefits.

How does single-stage cooling compare to two-stage in this price range? +

Single-stage compressors run full capacity or off with no middle ground, cycling more frequently and using more energy during partial-load conditions. Two-stage units run low capacity most of the time, reducing wear and energy use. This unit's advantage is simplicity and lower repair costs. Two-stage adds $500-800 to price but delivers 1-2 SEER improvement and quieter operation.

Is the 10-year warranty enough coverage for a furnace? +

10-year parts warranty covers most component failures during the critical period when defects surface. Modern furnaces typically run 15-20 years, so you lose coverage in years 11 and beyond. This aligns with budget-market standards. Consider extended warranties or service plans if you want protection beyond 10 years, especially for compressor replacement.

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