Independent Review · Updated June 2026

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

High-efficiency combo system with 96% AFUE and 16 SEER for serious heating needs

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3.5 Ton 16 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
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// Bottom Line
This Goodman system excels for homeowners in cold climates needing strong heating output with modern cooling efficiency. The 120,000 BTU furnace with 96% AFUE paired to a 16 SEER air conditioner makes it ideal for homes where winter performance matters as much as summer comfort.

Review

The Goodman 3.5 ton combo system represents a solid middle-ground choice in the HVAC market, balancing heating strength with modern cooling efficiency. At 120,000 BTU heating capacity and 42,000 BTU cooling output, it addresses homes where winter demands are substantial. The system arrives ENERGY STAR certified, which signals competent engineering across both heating and cooling components. Online Supply positions this unit as an accessible option for contractors seeking reliable equipment without premium pricing.

Performance metrics are compelling on the heating side, with 96% AFUE furnace efficiency ranking among the best available for gas furnaces. The 16 SEER air conditioning rating is respectable but not exceptional, hitting mainstream efficiency targets rather than ultra-high-end performance. Variable-speed ECM blower technology allows the furnace to ramp output intelligently, reducing energy waste during partial-load operation. Two-stage burner design gives the heating system similar flexibility, adapting to outdoor temperature swings rather than simply cycling on and off.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means minimal gas waste, saving $200-400 annually on heating costs versus older units
  • 16 SEER air conditioner qualifies for Energy Star certification and delivers solid cooling for 42,000 BTU capacity
  • Two-stage burner and variable-speed ECM blower allow the system to modulate down for quieter, more efficient part-load operation
  • 120,000 BTU heating output handles larger homes or properties with significant heating demands
  • Scroll compressor is proven reliable technology with fewer moving parts than alternatives

Cons

  • Product listing shows confusing specs, listing both 3.5 ton and 5 ton tonnage which creates uncertainty about actual cooling capacity
  • Single-stage condenser means the AC cannot modulate cooling, only cycles on and off, reducing efficiency during mild weather
  • 73 dB noise level is moderately loud, comparable to a vacuum cleaner, which may be noticeable in quieter neighborhoods

Who Should Buy

Best For

Contractors and homeowners in northern climates where heating dominates the annual energy load should prioritize this system. It's particularly suited for homes needing robust winter performance without sacrificing modern cooling standards.

Consider Alternatives If

Buyers in mild climates where cooling is the primary concern should look at higher SEER systems instead, as the 16 SEER rating, while good, is mid-range rather than premium.

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

This system uses standard refrigerant connections with 3/8 inch liquid line and 7/8 inch suction valve sizing. The PVC or plastic exhaust flue requirement simplifies venting compared to masonry chimneys. Electrical demands are moderate at 115V, single-phase, 60 Hz, requiring a 23.5 to 40-amp breaker. A-coil configuration fits standard furnace closets, though 30 inch height should be verified against space constraints.

Warranty & Reliability

Goodman provides 10-year coverage when you register the unit online, a standard industry practice that requires minimal effort. This covers manufacturing defects but not installation errors or neglected maintenance. Online registration through the manufacturer is required, so maintain your proof of purchase and follow manufacturer guidance for activating warranty protection.

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 Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypePropane, Natural Gas
Liquid Line3/8"
Suction Line1 1/8"
StyleA-Coil
Suction Line Insulation Thickness1/2"
Length50 feet

Frequently Asked Questions

Why does the spec sheet list both 3.5 ton and 5 ton tonnage? +
This appears to be a documentation error from the supplier. The 42,000 BTU cooling capacity aligns with 3.5 ton rating. Contact Online Supply directly to confirm actual unit size before purchase, as this discrepancy could affect compatibility with existing ductwork and electrical service.
Can I use this system in a downflow configuration, or only upflow? +
The specs list both upflow and downflow as compatible configurations, so installation flexibility exists. Verify your ductwork layout before purchase. A-coil design typically accommodates both orientations, but your HVAC installer should confirm specific positioning constraints for your home.
How does 16 SEER compare to newer SEER2 ratings? +
16 SEER converts to approximately 12.8-13 SEER2, which is solid but not premium by current standards. Premium systems now reach 16+ SEER2. For cooling-heavy climates, consider higher-efficiency models. For heating-dominant regions, this balance is reasonable.
Should I choose this or a higher-SEER unit for a moderate climate? +
In moderate climates with balanced heating and cooling, a higher-SEER unit might deliver better long-term savings despite higher upfront cost. This Goodman shines in cold climates where the 96% AFUE furnace dominates the energy bill. Calculate regional utility costs before deciding.
What does the 10-year warranty actually cover? +
It covers manufacturing defects in components. It does not cover installation errors, improper refrigerant charging, or normal wear. Online registration is required, so complete it immediately upon installation to activate coverage.

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