Independent Review · Updated June 2026

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

97% AFUE furnace paired with 14 SEER cooling, solid efficiency for moderate climates

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 - Upflow
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// Bottom Line
This Goodman system delivers excellent heating efficiency with the 97% AFUE modulating furnace and respectable cooling at 14 SEER, making it ideal for homeowners in moderate climates seeking balanced performance without premium pricing. Best suited for residential replacements where energy savings matter but extreme efficiency ratings aren't the priority.

Review

The Goodman 3.5 ton gas furnace and air conditioner system represents the practical middle ground for homeowners balancing efficiency improvements with budget constraints. This upflow configuration handles 120,000 BTU heating and 42,000 BTU cooling, scaling to most residential applications. The combination of 97% AFUE heating and 14 SEER cooling targets the sweet spot where energy savings justify the investment without requiring premium pricing. ACiQ's design here emphasizes dependable operation over cutting-edge performance, which resonates with contractors and homeowners tired of chasing incremental efficiency gains.

Performance numbers tell a straightforward story. The furnace's modulating burner stages and 97% AFUE mean nearly every cubic foot of natural gas or propane converts to usable heat, directly cutting winter fuel bills. The air conditioner's 14 SEER rating and scroll compressor deliver reliable cooling, though single-stage operation means the compressor runs at full capacity rather than ramping up gradually. The variable-speed ECM blower responds intelligently across both heating and cooling cycles, reaching 2000 CFM maximum while using less electricity than constant-speed motors. This isn't cutting-edge efficiency, but it's proven technology that contractors trust.

Pros & Cons

Pros

  • 97% AFUE heating efficiency with modulating burner stages reduces fuel waste and monthly heating costs
  • Variable-speed ECM blower motor adjusts output from 0 to 2000 CFM for better comfort and efficiency
  • 14 SEER cooling rating qualifies for Energy Star designation and most utility rebates
  • Single-stage scroll compressor with R410A refrigerant is proven reliable in residential applications
  • 10-year parts warranty with online registration provides meaningful protection against defects

Cons

  • 14 SEER is mid-range for 2024 standards, not competitive with 16+ SEER two-stage systems
  • Single-stage compressor cycles on/off rather than modulating, slightly less efficient than two-stage alternatives
  • 73 dB noise level is audible during operation, noticeable to occupants in quiet homes

Who Should Buy

Best For

Homeowners replacing 10+ year old systems who want solid efficiency gains without investing in premium equipment, and contractors seeking reliable workhorse systems for price-conscious residential customers in moderate climates.

Consider Alternatives If

Anyone in hot climates needing maximum cooling efficiency or living in cold climates where premium heating modulation makes the biggest difference should compare two-stage and variable-capacity alternatives.

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

Installation requires standard HVAC practices with upflow ductwork configuration. The system demands 115V single-phase 60Hz power, sized for 22 to 35 amp breakers, compatible with most residential electrical panels. Refrigerant line sets use 3/8 inch liquid and 7/8 inch suction lines with 3/8 inch insulation, spanning up to 30 feet. PVC plastic exhaust flue installation is straightforward on the right flue location. Total unit weight of 120 pounds requires standard handling. Most experienced HVAC contractors complete installation in 6 to 8 hours.

Warranty & Reliability

ACiQ backs this system with a comprehensive 10-year parts warranty activated through online registration, protecting against manufacturing defects and component failures. The Goodman evaporator coil carries separate coverage detailed in provided documentation. This warranty duration matches mid-tier industry standards and reflects manufacturer confidence in scroll compressor and modulating furnace reliability. Registration takes minutes and shouldn't be skipped.

Specifications

SKUACIQ-4X-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU42,000
Heating BTU120,000
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"
Width24.5"
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.
AHRI Certificate Number7424268
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

Why choose 14 SEER over higher ratings like 16 or 18 SEER? +
14 SEER delivers 15 to 20 percent better cooling efficiency than older 10-11 SEER units while costing significantly less than variable-capacity systems. For moderate climates with moderate cooling loads, the payback period remains reasonable. Higher SEER ratings add expense primarily benefiting hot climates with long cooling seasons.
Is this system compatible with my existing ductwork and electrical? +
Most residential homes with upflow furnaces can accommodate this unit. Verify your electrical panel supports 22 to 35 amp breakers, and confirm existing ductwork accepts 2000 CFM maximum airflow without restrictions. Your contractor should evaluate duct sizing during the quote phase.
How much will the 97% AFUE furnace save on heating costs? +
Replacing a 78% AFUE furnace with this 97% unit cuts heating energy waste by roughly 20 percent. Regional natural gas or propane prices vary widely, but most homeowners see 15 to 25 dollar monthly reductions during heating season. Actual savings depend on your climate, home insulation, and thermostat settings.
What's the difference between this single-stage and two-stage systems? +
Two-stage compressors run at reduced capacity during mild weather, improving efficiency and reducing wear. Single-stage units like this one cycle fully on or off, simpler but less efficient in moderate conditions. Two-stage systems typically reach 15 to 17 SEER but cost 15 to 25 percent more upfront.
Does the 10-year warranty cover labor or just parts? +
The warranty covers parts only, not installation labor. Most HVAC service companies charge 75 to 150 dollars per hour for warranty repairs. Homeowners should confirm labor cost expectations with their contractor before purchase.

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