Independent Review · Updated June 2026

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

97% efficient gas furnace paired with 14 SEER cooling, solid mid-range 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 - Upflow
Current Price
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// Bottom Line
This system is ideal for homeowners in moderate climates seeking dependable heating and cooling without premium pricing. The 97% AFUE furnace with modulating burners and 14 SEER air conditioner deliver strong efficiency gains for the cost, backed by solid 10-year coverage.

Review

The Goodman 3.5 Ton gas furnace and air conditioner system represents a practical middle ground in the HVAC market. Combining a 97% AFUE furnace with a 14 SEER air conditioner, this configuration addresses both heating and cooling needs without requiring premium investment. The upflow design suits attic or basement installation common in residential construction, while the modulating furnace burner adapts to heating demand rather than running at full capacity continuously.

Performance specifications demonstrate solid engineering. The furnace delivers 100,000 BTU of heating output with modulating burners and a variable-speed ECM blower reaching 2000 CFM maximum airflow. The air conditioning side produces 42,000 BTU cooling capacity using an R410A scroll compressor operating at single-stage, which keeps mechanical complexity and failure points low. Energy Star certification confirms the system meets EPA standards for both efficiency tiers.

Pros & Cons

Pros

  • 97% AFUE furnace achieves near-maximum heating efficiency with modulating burner technology, reducing natural gas consumption
  • 14 SEER cooling rating qualifies for ENERGY STAR and delivers meaningful utility savings in spring and fall months
  • Variable-speed ECM blower motor with 2000 CFM capacity optimizes airflow across heating and cooling cycles
  • Single-stage scroll compressor is proven technology with lower repair frequency than multi-stage designs
  • 10-year parts warranty with online registration provides reasonable peace of mind at this price point

Cons

  • 14 SEER is midrange efficiency, not high-tier, so it won't compete with 16+ SEER systems in hot climates
  • Single-stage compressor cycles on and off rather than modulating capacity, creating minor temperature swings
  • 73 dB noise level is noticeable, particularly during compressor operation in quiet residential settings

Who Should Buy

Best For

Contractors installing systems for budget-conscious homeowners in regions with moderate cooling demands and significant heating needs. This unit performs well for mixed climates where heating and cooling workloads are relatively balanced throughout the year.

Consider Alternatives If

Homeowners in hot southern climates requiring maximum cooling efficiency should look at 16 SEER or higher systems, and those prioritizing whisper-quiet operation will find the 73 dB level distracting.

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

Installation follows standard practices for upflow configurations with the A-coil design accommodating typical ductwork layouts. The system requires 115V single-phase 60Hz electrical service with 22 to 35 amp breaker sizing, manageable for most residential panels. Refrigerant lines use standard 3/8 inch liquid and 7/8 inch suction sizing, and the plastic PVC flue compatibility simplifies venting in many homes. Professional installation remains strongly recommended.

Warranty & Reliability

The 10-year parts warranty applies with online registration, covering component failures but excluding normal wear, refrigerant, and labor costs. This term is standard mid-market coverage that protects against manufacturing defects during the critical early years. Registration is straightforward and extends protection, making it valuable insurance for the system's lifespan.

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
Height30"
Width21"
Depth21"
ResourcesCAPT Installation Manual CAPT 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.
AHRI Certificate Number7424267
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does the 97% AFUE rating compare to other furnace options? +
97% AFUE sits at the top tier for gas furnaces, meaning 97 of every 100 BTU of fuel converts to usable heat. Only 3% escapes as waste, matching the efficiency of condensing furnaces. This substantially beats 80% AFUE non-condensing units common in older homes, reducing heating costs significantly.
Is this system compatible with my existing ductwork? +
The upflow A-coil configuration works with standard residential ductwork designed for 2000 CFM airflow at maximum. The 30 inch height, 21 inch width, and depth fit typical utility closets and basements. Have a professional verify your existing ductwork sizing and seal quality before installation to ensure optimal performance.
Will the 14 SEER rating keep my electricity bills low in summer? +
14 SEER provides solid cooling efficiency, using 14 BTU of cooling per watt-hour of electricity. In moderate climates with 400-600 cooling hours annually, expect 15 to 20 percent lower summer bills than 10 SEER units. Hot southern climates benefit more from 16+ SEER systems, but this rating performs well in temperate regions.
How does single-stage compressor operation differ from two-stage or inverter models? +
Single-stage compressors run at full capacity or off, cycling frequently on mild days rather than adjusting output continuously. This approach costs less upfront and proves reliable, but creates minor temperature fluctuations. Two-stage and variable-capacity compressors maintain tighter temperature control but command higher prices and occasional repair complexity.
What does the 10-year warranty actually cover? +
The warranty protects against manufacturing defects in compressors, motors, heat exchangers, and other components for ten years with registration. It excludes labor, refrigerant, maintenance consumables, and damage from improper installation or neglect. Check coverage details in writing before purchase.

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