Independent Review · Updated June 2026

3.5 Ton 15 SEER 97% AFUE 120,000 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 15 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
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// Bottom Line
This Goodman system is ideal for homeowners in moderate climates seeking balanced heating and cooling without premium pricing. The 97% AFUE furnace paired with a 16 SEER2 air conditioner delivers solid year-round comfort, though the single-stage compressor means less efficiency at partial loads compared to multi-stage competitors.

Review

The Goodman 3.5 Ton gas furnace and air conditioner system represents a practical middle ground in the HVAC market. Branded through Online Supply with AHRI certification 7424268, this upflow configuration combines a 120,000 BTU furnace with a 42,000 BTU cooling coil. It's positioned for homeowners and contractors seeking dependable performance without the premium cost of variable-capacity equipment, making it especially popular in the residential retrofit market.

Efficiency is the headline here. The furnace achieves 97% AFUE using a modulating burner that continuously adjusts flame intensity based on thermostat demand, cutting fuel waste during shoulder seasons. The cooling side delivers 16 SEER2 through a scroll compressor and A-coil design, though its single-stage operation means the compressor runs full blast even when partial cooling suffices. Variable-speed ECM blower reaches 2000 CFM and scales back energy use when conditions permit.

Pros & Cons

Pros

  • Exceptional heating efficiency at 97% AFUE with modulating burner that adjusts output for comfort and savings
  • 16 SEER2 cooling rating exceeds the product title spec, indicating manufacturer improvement or spec variance worth verifying
  • Variable-speed ECM blower motor delivers up to 2000 CFM and reduces electricity waste during mild weather
  • Compact dimensions (30 inches tall, 24.5 wide) fit tight mechanical closets and upflow/downflow flexibility
  • Energy Star certified and includes 10-year warranty when registered, protecting your investment

Cons

  • Single-stage compressor in AC section operates at full capacity even during partial-load conditions, reducing seasonal efficiency
  • 73 dB noise level runs louder than variable-capacity competitors, noticeable during AC operation in quiet homes
  • R410A or R22 compatibility noted, but R22 is being phased out and future service costs may rise

Who Should Buy

Best For

Homeowners in regions with moderate heating and cooling demands who prioritize furnace efficiency and want reliable mid-tier equipment. Contractors looking for quick installation on retrofit jobs appreciate the compact A-coil design and straightforward single-stage simplicity.

Consider Alternatives If

Anyone in hot climates running AC 8+ months yearly should consider variable-capacity compressors instead, and budget-conscious buyers should compare this against lower-SEER systems that may cost $2000-4000 less upfront.

3.5 Ton 15 SEER 97% AFUE 120,000 BTU Goodman Gas F
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Installation

Installation requires 115V single-phase 60Hz service with breaker sizing between 23.5 and 40 amps. The unit accepts plastic or PVC exhaust flue venting, simplifying retrofit installations. Right-side flue location, 3/8-inch liquid line, and 1 1/8-inch suction line with 1/2-inch insulation over 50 feet are standard. Upflow/downflow configurability fits most closet orientations, reducing custom ductwork needs.

Warranty & Reliability

Goodman provides a 10-year parts warranty upon online registration, a solid commitment that protects compressor, coil, and controls. This warranty covers manufacturer defects but excludes labor and refrigerant. Registration typically takes 15 minutes online and should be done immediately after installation to activate coverage and avoid future disputes.

Specifications

SKULS381183850
Brand/ManufacturerOnline Supply
Cooling BTU42,000
Heating BTU120,000
RefrigerantR410A or R22
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)48.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)16
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size40 amps
Min. Breaker Size23.5 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 Line1 1/8"
StyleA-Coil
Suction Line Insulation Thickness1/2"
Length50 feet

Frequently Asked Questions

What's the difference between the 3.5 ton title and 5 ton spec listed? +
Specs show 5 tons, which likely represents the matched condenser unit capacity. The 3.5 ton reference in the title may reflect the furnace or a previous revision. Verify with Online Supply or the AHRI certificate 7424268 before purchase to confirm actual system tonnage for your duct sizing.
Can this system use both R410A and R22 refrigerant? +
The specs indicate compatibility with R410A or R22, though modern systems typically use one or the other. R22 is being phased out in many regions, making future service costlier. Confirm refrigerant type with the distributor at purchase and plan for R410A long-term to avoid stranded equipment.
Is 16 SEER2 good for cooling efficiency? +
Yes, 16 SEER2 exceeds minimum standards and qualifies for Energy Star certification. However, single-stage compressors deliver that rating primarily at peak outdoor temperatures. During mild-weather partial-load operation, actual efficiency drops since the compressor cannot throttle down, making variable-capacity models more effective year-round.
How does 97% AFUE compare to other furnaces? +
97% AFUE ranks at the highest tier for non-condensing gas furnaces, recovering nearly all combustion heat into conditioned air. Condensing models reach 98-99% but cost 15-25% more and require complex venting. For most buyers, 97% represents optimal balance of efficiency gains and equipment cost.
What does the 10-year warranty actually cover? +
The warranty covers manufacturer defects in compressor, coil, burner, and controls for 10 years when registered. It does not include labor, refrigerant, or damage from improper installation, freezeups, or electrical surges. Always register online immediately after installation to activate coverage.

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