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

// Bottom Line

This ACiQ system excels for homeowners seeking high heating efficiency without premium cooling costs. The 97% AFUE furnace with modulating burners and variable-speed blower keeps heating bills competitive, while 14 SEER cooling handles moderate climates adequately. Best suited for mixed climates where heating load justifies the investment more than cooling performance.

Review

The ACiQ 3.5 ton system represents a pragmatic choice in the mid-tier HVAC market. It pairs a high-efficiency furnace with dependable cooling capacity, positioned for homeowners who treat heating and cooling as equally important but don't want flagship pricing. At 120,000 BTU heating and 42,000 BTU cooling, this unit covers homes between 1,200 and 1,600 square feet. The upflow configuration and A-coil design simplify installation in traditional attic or basement placements, making it accessible to contractors of varying experience levels.

Efficiency is where this system stands out on the heating side. The 97% AFUE rating means nearly every dollar of fuel converts to usable heat, achieved through modulating burners that adjust flame height rather than cycling fully on and off. The variable-speed ECM blower runs at optimal speeds, consuming less electricity than single-speed motors. Cooling efficiency trails closer to the baseline at 14 SEER1, thanks to the single-stage scroll compressor. Maximum airflow reaches 2,000 CFM with 115V single-phase power, and operation stays reasonable at 73 dB. This is solid equipment for balanced performance, not cutting-edge efficiency.

Pros & Cons

Pros

97% AFUE furnace efficiency reduces heating costs significantly compared to 95% units
Modulating burners adjust output continuously, minimizing energy waste and improving comfort
Variable-speed ECM blower motor runs efficiently year-round at optimal CFM levels
14 SEER cooling qualifies for Energy Star designation with R410A refrigerant
10-year warranty with online registration provides solid long-term protection

Cons

14 SEER is entry-level cooling efficiency, lacking appeal in high-cooling-demand climates
Single-stage compressor cycles on and off rather than modulating like higher-tier units
Scroll compressor design may require more frequent servicing in dusty environments

Who Should Buy

Best For

Homeowners in mixed climates (moderate heating and cooling seasons) who prioritize winter performance and want to avoid premium pricing. Contractors serving residential retrofit projects where heating dominates energy usage and customers seek efficient baseline cooling without paying for 16+ SEER performance.

Consider Alternatives If

Buyers in hot, humid climates should look at higher SEER units, and those in extremely cold regions may find better value in systems optimized purely for heating.

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

Buy at HVACDirect →

Installation

Installation suits both upflow and downflow configurations with proper ductwork modifications. Liquid and suction lines measure 3/8 inch and 7/8 inch respectively, with 3/8 inch insulation thickness supplied. The right-side flue accepts plastic PVC piping, simplifying venting. Electrical requirements are straightforward, needing 115V single-phase service with a 22 to 35 amp breaker. AHRI Certificate 7424268 confirms proper matching. The 120-pound unit arrives ready for experienced installers without major complications.

Warranty & Reliability

ACiQ backs this system with a 10-year parts warranty upon online registration. Coverage includes the compressor, which protects against premature failure during the first decade of operation. This warranty ranks above bare-minimum offerings but below extended plans available through some manufacturers. Homeowners should complete registration immediately upon installation to activate coverage and maintain documentation of service history.

Specifications

SKU	ACIQ-4X-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	42,000
Heating BTU	120,000
Refrigerant	R410A
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	73
Weight (in lbs)	120.000000
Feature	Spec
Energy Star	Yes
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
Height	30"
Width	24.5"
Depth	21"
Resources	CAPF Installation Manual CAPF 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.
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
Burner Stages	Modulating
Fuel Type	Propane, Natural Gas
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
Suction Line Insulation Thickness	3/8"
Length	30 feet

Frequently Asked Questions

How does 97% AFUE compare to standard 95% furnaces in real heating costs? +

A 97% furnace recovers 2 percentage points more heat than 95% units. Over a season burning 100 million BTU, you save roughly 2 million BTU worth of fuel, translating to approximately 5 to 10 percent monthly savings depending on regional gas prices and heating demands.

Can this upflow unit work in a basement or crawlspace? +

Yes, the configuration supports both upflow and downflow installation. Basement placement works well when ducts extend upward through floors. Ensure adequate clearance around the 30 inch height and 24.5 inch width, plus space for service access to the burners and blower compartment.

Is 14 SEER adequate for summer cooling in humid climates? +

14 SEER handles moderate cooling loads adequately but ranks at the entry level. In high-humidity regions like the Southeast, homeowners often prefer 16+ SEER units for faster dehumidification cycles. This unit cools competently but may run extended cycles during peak summer heat.

What makes the modulating burner better than a two-stage furnace? +

Modulating burners adjust continuously across a range rather than switching between two fixed outputs. This means finer temperature control, fewer on-off cycles, and smoother heating comfort. The variable-speed blower enhances this benefit by running slower during partial heating demands.

Does the 10-year warranty cover labor or only parts? +

Standard ACiQ coverage includes parts only. Labor and service calls are the homeowner's responsibility unless a service agreement is purchased separately. Always verify warranty details with your installer or the manufacturer's registration portal.

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