Independent Review · Updated June 2026

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

High-efficiency gas furnace and AC combo with modulating heat and variable-speed cooling

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
$0
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This system excels for homeowners upgrading from older equipment or building new construction in moderate climates where the 3.5-ton cooling capacity matches residential load. The 97% AFUE heating and 14 SEER cooling efficiency deliver real energy savings, especially with the variable-speed ECM blower that adjusts to actual demand.

Review

The ACiQ 3.5-ton system pairs a Goodman gas furnace delivering 100,000 BTU heating output with a matched air conditioner rated at 42,000 BTU cooling capacity. This combination occupies the sweet spot for mid-sized homes, offering Energy Star certification and modulating furnace technology that adjusts flame intensity rather than cycling on and off. The upflow configuration suits basements or utility closets where horizontal ductwork distribution flows naturally upward.

Heating efficiency reaches 97% AFUE, meaning 97 cents of every dollar spent on gas converts to home warmth. The cooling side delivers 14 SEER rating using R410A refrigerant and a variable-speed ECM blower motor that ramps from 0 to 2,000 CFM based on actual comfort demand. At 73 dB, the scroll compressor operates quietly enough for most installations, and the unit operates on standard 115V single-phase 60 Hz power requiring 22 to 35 amp breaker sizing.

Pros & Cons

Pros

  • 97% AFUE furnace with modulating burners reduces heating waste and cycling, saving 5-10% annually versus single-stage units
  • Variable-speed ECM blower motor maintains comfort while cutting fan energy by up to 30% compared to fixed-speed alternatives
  • 14 SEER air conditioner and Energy Star certification align with utility rebate programs, often offsetting $500-1,500 of install cost
  • Scroll compressor technology runs quieter at 73 dB and has proven reliability across millions of installations
  • 10-year parts warranty with online registration provides strong coverage for scroll compressor and coil failures

Cons

  • Single-stage cooling limits part-load efficiency on mild spring and fall days when full cooling capacity is unnecessary
  • 73 dB noise level is moderately loud for outdoor placement near patios or bedrooms, though acceptable for most yards
  • 3.5-ton rating leaves minimal headroom for homes in hot climates or those with poor insulation and high solar gain

Who Should Buy

Best For

Homeowners replacing 15+ year old systems who want balanced efficiency gains without premium pricing, or contractors installing new builds in moderate zones where 3.5 tons matches load calculations exactly. The modulating furnace is especially valuable in colder regions where heating runtime is long.

Consider Alternatives If

Buyers in very hot climates needing oversizing margin, those unwilling to maintain ductwork for upflow installation, or cost-conscious buyers willing to accept lower SEER ratings to pay less upfront.

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

Installation

Upflow installation requires vertical ductwork above the furnace, making basement placement practical. The unit measures 34.5 inches tall, 21 inches wide, and 28.75 inches deep, fitting standard closets or side-by-side installations with water heaters. Liquid and suction lines use 3/8-inch and 7/8-inch copper respectively, with pre-insulated suction line included. PVC exhaust flue connects to the right side, venting condensing furnace exhaust safely outdoors.

Warranty & Reliability

Ten-year parts warranty covers the scroll compressor, coil, and controls when registered online within 60 days of installation. Labor coverage varies by contractor agreements and regional dealer policies. This duration matches industry standards and reflects manufacturer confidence in the scroll compressor design, though it does not cover routine maintenance or refrigerant loss from leaks.

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
Height34.5"
Width21"
Depth28.75"
ResourcesGoodman Brochure Goodman Specifications 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7424267
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How much will this system reduce my energy bills compared to my 20-year-old furnace and AC? +
Older systems typically achieve 78% AFUE and 8 SEER. This 97% AFUE furnace alone saves 19% on heating. The 14 SEER air conditioner saves 75% on cooling. Combined seasonal savings typically range 15-25% on annual utility costs, varying by climate, usage, and insulation quality.
Can I install this myself or do I need a licensed HVAC contractor? +
Professional installation is required. Refrigerant handling demands EPA certification, ductwork balancing requires proper tools, and warranty registration specifically requires licensed contractor sign-off. DIY installation voids all manufacturer coverage and creates safety hazards.
What makes the variable-speed blower better than standard constant-speed motors? +
Variable-speed ECM motors adjust fan speed to actual heating or cooling load. This eliminates unnecessary high-speed running on mild days, reduces noise, improves humidity control, and cuts blower energy consumption by 30% compared to single-speed models running continuously at full power.
Is 3.5 tons enough cooling for a 2,000 square foot home in hot climates? +
Not reliably. Texas and Arizona homes typically need 1 ton per 500 square feet of cooled area, suggesting 4 tons minimum. Choose 3.5 tons only if load calculations confirm it, insulation is excellent, and shade is abundant. Undersizing causes poor cooling on 95-degree days.
What does the 10-year warranty actually cover if something fails? +
Parts replacement for manufacturing defects in the compressor, coil, and control boards during the coverage period. Labor, refrigerant, and damage from improper installation are excluded. Registration within 60 days of installation is required to activate coverage.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.