Independent Review · Updated June 2026

3 Ton 13 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

Solid 3-ton combo system delivering 96% furnace efficiency and 13 SEER cooling.

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 13 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This Goodman system suits homeowners in mixed climates who prioritize heating efficiency and want a straightforward, proven combo unit. The 96% AFUE furnace excels in cold winters, while 13 SEER cooling handles moderate summer demands competently without premium pricing.

Review

The Goodman 3-ton combo system bundles a gas furnace and air conditioner into one efficient package, designed for downflow installations where space constraints matter. This unit targets budget-conscious homeowners and contractors who value Goodman's reputation for durability and parts availability. The system handles both heating and cooling from a single outdoor condenser and indoor coil assembly, simplifying installation compared to split purchases.

Real-world performance centers on two key numbers: the furnace delivers 60,000 BTU of heat at 96% AFUE, which translates to minimal fuel waste during winter operation. The air conditioning side produces 36,000 BTU of cooling capacity with a 13 SEER rating, standard for mid-tier systems. The reciprocating compressor operates at single stage, meaning it runs at full capacity or shuts off rather than modulating, acceptable for moderate climates but less efficient than variable-capacity competitors.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower heating bills during winter months, particularly valuable in northern climates
  • 13 SEER rating delivers solid cooling performance for a mid-range system at a competitive price point
  • Downflow A-coil configuration fits attics and tight spaces where standard horizontal units won't work
  • Multi-speed blower motor adjusts to varying load conditions, improving comfort and reducing runtime noise
  • PVC exhaust compatibility simplifies installation on newer homes with plastic flue venting

Cons

  • Single-stage compressor and burner lack modulation, creating wider temperature swings compared to two-stage systems
  • 74 dB noise level runs noticeably louder than high-efficiency variable-speed competitors during operation
  • Not ENERGY STAR certified, missing EPA recognition despite respectable efficiency numbers

Who Should Buy

Best For

Homeowners replacing aging Goodman units (it replaces GSX130362, GSX130363, GSX130365 models) or those building new homes in moderate climates who want proven reliability without premium pricing. Contractors appreciate the straightforward specs and easy serviceability.

Consider Alternatives If

Buyers seeking cutting-edge efficiency, variable-speed operation, or ENERGY STAR certification should explore two-stage or modulating systems instead.

3 Ton 13 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
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Installation

Installation requires 115V single-phase 60Hz electrical service with breaker sizing between 19.1 and 30 amps, straightforward for most residential panels. The A-coil downflow configuration needs vertical or near-vertical mounting, typically in attics. Refrigerant lines run 3/8-inch liquid and 7/8-inch suction with 3/8-inch insulation wrap. PVC plastic exhaust venting simplifies modern builds. Most experienced HVAC techs complete installation in one day.

Warranty & Reliability

Goodman provides a 10-year parts warranty upon online registration, a solid promise that covers components but requires proof of proper installation. Registration is straightforward through their website. This duration aligns with industry standards for mid-range equipment. Labor warranties typically depend on your installer's policy, not the manufacturer.

Specifications

SKULS38783830
Brand/ManufacturerOnline Supply
Cooling BTU36,000
Heating BTU60,000
RefrigerantR410A or R22
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)30.000000
FeatureSpec
ReplacesGSX130362, GSX130363, GSX130365
Energy StarNo
SEER1 (Efficiency)13
Condenser StagesSingle Stage
Compressor TypeReciprocating
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 amps
Min. Breaker Size19.1 amps
Tonnage3 Ton
Valve TypeSweat
Height34.5"
Width17.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM1200
Burner StagesSingle
Fuel TypeGas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

What models does this Goodman system replace? +
This unit directly replaces GSX130362, GSX130363, and GSX130365 models, making it ideal for homeowners upgrading existing Goodman equipment. Verify your current model number before purchase to confirm compatibility with your existing indoor coil and ductwork.
Can I use this system with R22 refrigerant? +
Yes, this system accepts both R410A and R22 refrigerant, offering flexibility for replacements or retrofits on older systems. However, R22 is being phased out, so R410A is the recommended choice for new installations and future serviceability.
How does 13 SEER compare to newer systems? +
13 SEER meets minimum federal efficiency standards but trails newer 16-20 SEER systems by 20-35% in cooling efficiency. For regions with hot summers, a higher SEER rating reduces electricity costs, though this unit performs adequately in moderate climates with seasonal cooling demand.
Is downflow configuration better than horizontal? +
Downflow suits attics and upper-floor installations where gravity helps return air. Horizontal works for basements or crawlspaces. Choose based on your home's layout, not performance, since both configurations deliver identical cooling and heating output.
What does the 10-year warranty cover? +
The warranty covers parts only, requiring online registration within 30 days of installation. Labor, service calls, and refrigerant are excluded. Confirm your installer registers it promptly to activate coverage.

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