3 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow Review 2026

// Bottom Line

This Goodman system works best for homeowners upgrading older equipment in mild to moderate climates who want solid efficiency without premium pricing. The 96% AFUE furnace and 13 SEER condenser deliver respectable operating costs while remaining accessible to budget-conscious buyers.

Review

This Goodman 3-ton system represents the practical middle ground for HVAC replacements, combining a 96% AFUE furnace with a 13 SEER air conditioner in a downflow configuration. The unit delivers 120,000 BTU of heating and 36,000 BTU of cooling through proven reciprocating compressor technology. It replaces older GSX models and maintains compatibility with both R410A and R22 refrigerants, making it adaptable to various installation scenarios that contractors and homeowners regularly encounter.

Performance metrics show this system handles moderate-climate applications effectively. The 96% AFUE rating means most heating fuel converts to usable warmth, translating to noticeably lower heating bills than 80-85% systems. The 13 SEER cooling efficiency sits acceptably for non-premium equipment, while the multi-speed blower offers flexibility up to 2000 CFM. Single-stage operation keeps things straightforward without variable-capacity complexity, though this means less efficiency optimization during partial-load periods compared to multi-stage designs.

Pros & Cons

Pros

96% AFUE furnace efficiency reduces heating costs compared to older 80-85% units, especially valuable in northern climates
13 SEER cooling efficiency meets mid-range standards with single-stage reciprocating compressor for reliable performance
120,000 BTU heating capacity handles most residential applications in downflow/horizontal configurations
Multi-speed blower motor allows customized airflow from 0 to 2000 CFM for better comfort control
Flexible R410A or R22 refrigerant compatibility eases replacement and service options
10-year warranty with online registration provides solid coverage for parts and labor peace of mind

Cons

13 SEER is middle-of-road for 2024 standards, not qualifying for ENERGY STAR certification, so higher-efficiency units exist
Single-stage compressor means constant on-off cycling rather than variable capacity, reducing efficiency in mild weather
74 dB sound level is audible during operation, particularly noticeable in quiet residential settings
No ENERGY STAR rating limits rebate eligibility in some utility programs

Who Should Buy

Best For

Contractors and homeowners in moderate climates replacing 10-15 year old systems who prioritize reliability over cutting-edge efficiency. Budget-conscious buyers who understand that 96% AFUE and 13 SEER deliver reasonable operating costs without premium equipment pricing.

Consider Alternatives If

Buyers in very cold climates seeking maximum heating efficiency, homes where noise matters greatly, or those needing ENERGY STAR rebates should explore higher-efficiency alternatives.

3 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Fur

Buy at HVACDirect →

Installation

Installation requires standard PVC flue venting, with the right-mounted flue location fitting most downflow attic or basement placements. Electrical connection demands 115V single-phase 60Hz service with a 19.1 to 30-amp breaker sized appropriately. The compact footprint measures 22 inches tall, 24.5 inches wide, and 21 inches deep, fitting tighter spaces than larger units. Refrigerant line sizing uses 3/8-inch liquid and 7/8-inch suction lines with 3/8-inch insulation thickness for 30-foot maximum line sets.

Warranty & Reliability

The 10-year parts warranty requires online registration to activate, providing solid protection for the compressor, coils, and major components. This duration matches industry standards for mid-range equipment and gives buyers meaningful coverage without premium-product pricing. Registration is straightforward and necessary to document the purchase for claim purposes.

Specifications

SKU	LS38783830
Brand/Manufacturer	Online Supply
Cooling BTU	36,000
Heating BTU	120,000
Refrigerant	R410A or R22
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	74
Weight (in lbs)	30.000000
Feature	Spec
Replaces	GSX130362, GSX130363, GSX130365
Energy Star	No
SEER1 (Efficiency)	13
Condenser Stages	Single Stage
Compressor Type	Reciprocating
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	30 amps
Min. Breaker Size	19.1 amps
Tonnage	3 Ton
Valve Type	Sweat
Height	22"
Width	24.5"
Depth	21"
Resources	CAPF Installation Manual CAPF 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.
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	96%
Blower Motor	Multi Speed
Maximum CFM	2000
Configuration	Upflow / Downflow
Flue Location	Right
Burner Stages	Single
Fuel Type	Gas
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
Suction Line Insulation Thickness	3/8"
Length	30 feet

Frequently Asked Questions

What makes the 96% AFUE important for my heating bills? +

AFUE measures how efficiently your furnace converts gas to usable heat. At 96%, nearly all fuel becomes warmth rather than exhaust loss. Compared to older 80-85% units, you'll save roughly 11-16% on annual heating costs, especially noticeable in colder months where heating runs frequently.

Can this system work in my downflow attic installation? +

Yes. The downflow/horizontal configuration explicitly supports this setup. The right-mounted PVC flue location works for typical attic placements. Verify your existing ductwork can accept 2000 CFM maximum airflow and that return air access accommodates the downflow design properly.

How does 13 SEER compare to newer high-efficiency units? +

13 SEER is solid but not premium. Newer ENERGY STAR units reach 14-16+ SEER. The difference means slightly higher cooling costs with this unit during summer months, but the 96% furnace efficiency offsets some of that in heating climates where furnace usage dominates annual runtime.

Is single-stage operation a problem for my system? +

Single-stage means the compressor runs full capacity when cooling or heating, not variable like two-stage units. For moderate climates with moderate temperature swings, this works fine. Very hot climates where AC runs constantly might see efficiency losses compared to variable-capacity units, but reliability remains strong.

What does the 10-year warranty actually cover? +

Parts coverage includes the compressor, coils, and major components. Labor coverage depends on your installer or retailer's policy. Registration is required to activate. Coverage excludes normal wear, improper installation, and maintenance neglect.

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