Independent Review · Updated June 2026

3 Ton 13 SEER 96% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

Solid 3-ton gas furnace and AC combo with impressive 96% AFUE efficiency

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 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This Goodman system excels for homeowners seeking reliable heating and cooling without premium pricing. The 96% AFUE furnace paired with a 13 SEER air conditioner delivers strong efficiency for moderate climates, making it ideal for budget-conscious upgrades or replacement projects.

Review

The Goodman 3-ton downflow gas furnace and air conditioner system lands squarely in the practical middle ground of HVAC equipment. At 13 SEER and 96% AFUE, this unit addresses homeowners tired of heating and cooling costs but unwilling to spend premium dollars. The downflow A-coil configuration fits typical residential installations, while the 100,000 BTU heating capacity handles moderate climate demands effectively.

Performance numbers tell a solid story. The furnace delivers 100,000 BTU heating output at 96% AFUE efficiency, meaning 96 cents of every energy dollar converts to usable heat. The air conditioning side produces 36,000 BTU cooling at 13 SEER1, adequate for 3-ton cooling demands in temperate zones. The multi-speed 2000 CFM blower motor adapts to varying conditions. Single-stage operation means the compressor runs full capacity when called, cycling rather than modulating, which slightly reduces efficiency but simplifies maintenance.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly compared to older units
  • 13 SEER cooling efficiency provides solid year-round performance for temperate regions
  • Downflow configuration fits tight spaces like attics or basements effectively
  • Multi-speed blower motor allows flexible airflow management and comfort control
  • 10-year warranty with online registration offers meaningful protection for system investment
  • PVC exhaust compatibility simplifies installation and reduces venting material costs

Cons

  • Single-stage compressor lacks modulation, cycling on and off rather than adjusting capacity
  • 74 dB noise level runs louder than variable-capacity competitors during operation
  • Not Energy Star certified, so no utility rebates available in many regions
  • R22 refrigerant compatibility limits future servicing as industry transitions to R410A

Who Should Buy

Best For

Homeowners replacing aging furnace-AC systems in moderate climates seeking straightforward reliability and good efficiency without top-tier pricing. Contractors installing systems in budget-sensitive residential projects will appreciate the straightforward setup and proven Goodman component quality.

Consider Alternatives If

Anyone in extremely hot climates needing maximum cooling capacity should consider higher SEER units, and those prioritizing whisper-quiet operation should look at variable-speed alternatives.

3 Ton 13 SEER 96% AFUE 100,000 BTU Goodman Gas Fur
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Installation

Downflow installation suits attic and basement placements well. The 34.5-inch height, 21-inch width, and 28.75-inch depth fit standard utility closets and furnace spaces. PVC exhaust flue simplifies ductwork compared to metal alternatives. Electrical demands stay modest at 115V single-phase, though 19.1 to 30-amp breaker sizing must match your panel capacity. Sweat-type refrigerant valves (3/8-inch liquid, 7/8-inch suction lines) require basic soldering skills or professional connection.

Warranty & Reliability

The 10-year parts warranty protects your investment, assuming online registration completion. This covers compressor, heat exchanger, and component failures. Real-world coverage depends on proper installation and annual maintenance. Labor warranties vary by installer, so clarify this with your contractor before purchase. Goodman's warranty reputation ranks solid among contractors.

Specifications

SKULS38783830
Brand/ManufacturerOnline Supply
Cooling BTU36,000
Heating BTU100,000
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"
Width21"
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 CFM2000
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

Why is this unit not Energy Star certified despite high efficiency? +
Energy Star requires combined heating and cooling performance meeting higher thresholds. This system's 13 SEER and 96% AFUE separately excel, but combined they fall just short of Energy Star qualification. Many utilities still offer rebates for 96% AFUE furnaces regardless.
Can I pair this condenser with a different furnace or use existing ductwork? +
The GSX130362 series (replaced models) confirms broad compatibility with Goodman furnaces and many brands. Confirm tonnage and refrigerant type match. Downflow configuration requires upward-facing return air, so verify your existing ductwork orientation before purchase.
How does 13 SEER compare to modern standards? +
13 SEER meets minimum federal efficiency standards but ranks below 16-18 SEER variable-capacity units gaining market share. For moderate climates, 13 SEER delivers reasonable operating costs without premium pricing. Hot climates benefit more from higher SEER ratings.
Should I buy this or wait for a higher-rated model? +
Jump at this if your current system fails mid-season or efficiency drops noticeably. The 96% furnace alone cuts heating costs versus 80-90% units. Higher SEER units cost 20-30 percent more and take years to break even in temperate regions.
What happens after the 10-year warranty expires? +
Parts become your responsibility after 10 years. Compressors and heat exchangers typically run 15-20 years if maintained annually. Budget for eventual replacement, though many systems operate efficiently beyond warranty period.

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