3.5 Ton 16 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal Review 2026

// Bottom Line

This Goodman combo excels for homeowners upgrading older systems on a tight budget or contractors building starter packages. The 96% AFUE furnace and 16 SEER cooling deliver legitimate efficiency gains without premium pricing, though you're trading some brand prestige for solid baseline performance.

Review

The Goodman 3.5-ton horizontal system represents a practical middle ground in the 2024 HVAC market. Goodman has shed its builder-grade reputation over the past decade, earning contractor credibility through reliable scroll compressors and durable componentry. At 3136 dollars for a complete air handler and furnace combo, it undercuts premium brands while maintaining efficiency credentials that justify the investment. The AHRI certificate number 7368845 confirms factory testing, a detail many budget units skip entirely.

Performance specs tell the story here. The furnace hits 96% AFUE, translating to measurable gas savings compared to 90% baseline units common a decade ago. Cooling capacity delivers 42,000 BTU at 16 SEER, which Goodman achieves through variable-speed ECM blower technology and R410A refrigerant. The scroll compressor runs at 73 dBA, notably quieter than rotary units. Two-stage heating burners modulate flame height, reducing short-cycling and extending component life in mild weather swings.

Pros & Cons

Pros

96% AFUE furnace efficiency qualifies for most utility rebates and ENERGY STAR certification
16 SEER cooling and variable-speed ECM blower motor reduce runtime and monthly bills
Two-stage heating burner and scroll compressor provide quieter, more modulated operation at 73 dBA
Horizontal A-coil configuration fits tight attic and crawlspace installations common in renovations
120,000 BTU heating output handles moderate-to-cold climates without secondary heat strips

Cons

Single-stage condenser limits part-load efficiency despite variable-speed furnace blower
3136 dollar price point sits above true budget units but below premium tier brands
Goodman brand lacks the contractor relationships and field support of Carrier or Lennox

Who Should Buy

Best For

Budget-conscious homeowners replacing 15-year-old systems in HVAC Zone 4-5 climates, and contractors assembling complete packages for spec homes or rental properties where rebate eligibility matters.

Consider Alternatives If

Buyers in extreme cold climates needing 125,000+ BTU output should consider upsize options, and homeowners prioritizing premium brand reputation over specs should explore Carrier or Lennox alternatives.

3.5 Ton 16 SEER 96% AFUE 120,000 BTU Goodman Gas F

$3136

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Installation

Horizontal A-coil configuration simplifies attic and crawlspace drops where vertical space is scarce. Unit weighs 48 pounds, manageable for two technicians. PVC exhaust flue compatibility works with modern venting codes nationwide. Electrical demand spans 23.5 to 40 amp breakers at 208/230V single-phase, covering most residential panels. Liquid and suction line sizing (3/8 inch and 1 1/8 inch) follows standard linesets with included 1/2 inch insulation rated to 50 feet.

Warranty & Reliability

Ten-year coverage requires online registration, a mild friction point but industry standard among value brands. Goodman evaporator coil warranty documentation is included, confirming coil-specific protection beyond basic parts coverage. This warranty depth exceeds true budget competitors but trails premium manufacturers offering 10-year compressor-only on some lines. Registration typically completes in minutes during commissioning.

Specifications

SKU	LS381183850
Brand/Manufacturer	Online Supply
Cooling BTU	42,000
Heating BTU	120,000
Refrigerant	R410A
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	73
Weight (in lbs)	48.000000
Feature	Spec
AHRI Certificate Number	7368845
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	96%
Blower Motor	Variable Speed - ECM
Maximum CFM	2000
Configuration	Horizontal
Energy Star	Yes
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Height	24.5"
Width	26"
Depth	21.125"
Resources	CHPF Installation Manual CHPF 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.
SEER1 (Efficiency)	16
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	7/8"
Max Breaker Size	40 amps
Min. Breaker Size	23.5 amps
Tonnage	5 Ton
Liquid Line	3/8"
Suction Line	1 1/8"
Style	A-Coil
Suction Line Insulation Thickness	1/2"
Length	50 feet

Frequently Asked Questions

How much will this system cut my heating and cooling bills versus a 1998 furnace and window units? +

The 96% AFUE furnace cuts heating costs roughly 25-30% versus 78% AFUE units from that era. 16 SEER cooling versus 6 SEER windows saves another 40-50% on summer bills. Combined savings typically reach 2000-3500 dollars over ten years depending on climate zone and usage.

Will this fit my attic if I have limited height and a tight corner space? +

Yes, the horizontal A-coil design is purpose-built for these constraints. At 24.5 inches tall and 26 inches wide with 21.125 inch depth, it fits standard 24-inch rafter spacing. Confirm ductwork transitions and ensure airflow clearance around the unit for proper ECM blower performance.

Why does this have single-stage cooling when the furnace is two-stage? Won't it short-cycle? +

The two-stage furnace modulates heating; single-stage cooling is adequate because AC runtime is dominated by latent load removal in summer. Variable-speed blower reduces on/off cycling regardless. Two-stage cooling adds 600-800 dollars for modest efficiency gains in most climates.

How does this Goodman compare to entry-level Carrier or Lennox at similar SEER ratings? +

Goodman scroll compressors match Carrier durability in field data. Carrier charges 400-600 dollars more for brand and stronger contractor networks. Lennox two-stage cooling adds efficiency but costs 1200+ dollars extra. Specs favor Goodman for pure value in moderate climates.

What happens if my furnace fails after year six? Does the warranty cover repair costs? +

The ten-year parts warranty covers component replacement, not labor. Year six repair costs typically run 600-1200 dollars for compressor or blower motor replacement. Extended service plans available separately offset labor uncertainty.

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