Independent Review · Updated June 2026

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

Budget-friendly 3-ton system with solid 96% efficiency and proven Goodman reliability

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 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$601
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system is ideal for contractors and homeowners seeking an affordable replacement unit that doesn't sacrifice heating efficiency. At $601, it delivers strong value for downflow/horizontal installations where a 96% AFUE furnace matters more than cutting-edge cooling ratings.

Review

The Goodman 3-ton gas furnace and air conditioner system is a straightforward, budget-conscious choice for contractors and homeowners managing HVAC replacements without breaking the bank. Priced at $601, this downflow-compatible unit delivers respectable efficiency across both heating and cooling modes. It competes in the value segment where Goodman's reputation for durability and parts availability carries real weight. The system uses R410A or R22 refrigerant, making it compatible with existing infrastructure on many retrofit jobs.

Performance-wise, the 96% AFUE furnace excels at converting natural gas to heat, producing 120,000 BTU of heating capacity with minimal waste. Cooling output reaches 36,000 BTU at a 13 SEER rating, which meets federal minimums but trails modern 16-18 SEER systems. The multi-speed blower motor (capable of 2000 CFM maximum) adjusts to load conditions, supporting both efficiency and comfort. Single-stage burner and compressor designs keep costs low, though they don't modulate for peak performance like variable-capacity competitors.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency significantly reduces winter heating costs for gas-dependent climates
  • Multi-speed blower motor adapts to varying load conditions, improving comfort and efficiency
  • 13 SEER cooling rating meets baseline efficiency standards for most U.S. regions
  • PVC/plastic flue compatible, simplifying venting in retrofit installations
  • Compact dimensions (22 inches H x 24.5 inches W x 21 inches D) fit tight mechanical spaces
  • 10-year warranty with online registration covers manufacturing defects
  • Single-stage burner design proven reliable with minimal moving parts

Cons

  • 13 SEER rating is dated by 2024 standards, when 16+ SEER systems are increasingly common
  • 74 dB noise level is louder than modern variable-capacity units, noticeable in quiet spaces
  • Single-stage cooling and heating lack modulation for peak efficiency or comfort
  • Not Energy Star certified, missing potential rebate opportunities in some utility programs
  • Reciprocating compressor generates more vibration than scroll designs in comparable units

Who Should Buy

Best For

Contractors replacing failed units on tight budgets and homeowners in heating-dominant climates who prioritize furnace efficiency over air conditioning performance. This system works well for properties where winter heating bills dwarf cooling costs.

Consider Alternatives If

Energy-conscious buyers in hot climates or anyone pursuing maximum SEER ratings and quiet operation should explore 16 SEER models or higher-efficiency variable-capacity alternatives.

3 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$601
Buy at HVACDirect →

Installation

Installation is straightforward for experienced HVAC technicians. The unit accepts 208/230V single-phase 60 Hz electrical service with 19.1-30 amp breaker sizing, standard for residential applications. Downflow/horizontal orientation suits attic or basement placement. PVC flue venting simplifies retrofit work versus older metal-duct systems. Weighing only 30 pounds, handling and positioning are manageable. Standard sweat connections (3/8-inch liquid, 7/8-inch suction lines) require soldering expertise.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty, activated through online registration. Coverage includes the compressor, heat exchanger, and refrigerant circuits. Registration is straightforward and unlocks full protection. No labor coverage is included, so installation costs remain your responsibility if failures occur outside the first year. This warranty matches industry standards for mid-range equipment.

Specifications

SKULS38783830
Brand/ManufacturerOnline Supply
Cooling BTU36,000
Heating BTU120,000
RefrigerantR410A or R22
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)30.000000
FeatureSpec
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Height22"
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.
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
Tonnage3.5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

What does 96% AFUE actually mean for my heating bills? +
AFUE measures furnace efficiency: 96% means 96 cents of every heating dollar converts to warmth, wasting only 4 cents through exhaust. In heating-heavy climates, this typically saves 10-15% annually versus 80% AFUE units. The plastic flue design enables the high efficiency by allowing cooler exhaust gases.
Will this fit my downflow closet installation? +
Yes. At 22 inches high, 24.5 inches wide, and 21 inches deep, it fits most standard downflow spaces. Verify your ductwork accepts the 2000 CFM maximum airflow, and confirm the right-side flue outlet works with your venting path before ordering.
How does 13 SEER compare to newer units? +
13 SEER meets federal minimums but lags current technology. A modern 16 SEER unit cools 20-25% more efficiently, though this matters less in heating-dominant regions. Expect higher summer electric bills than newer equipment, offset by lower heating costs from the excellent furnace.
Should I buy this or a higher-SEER alternative? +
Choose this if winter heating dominates your climate and budget is tight. Select 16+ SEER if cooling costs concern you equally or you live in the South/Southwest. The $601 price advantage often justifies lower cooling efficiency in northern applications.
Does the 10-year warranty cover labor if it fails? +
No. The warranty covers parts only. Labor, diagnostics, and travel charges are your responsibility. Purchasing from a local HVAC contractor, not mail-order, often provides service access if failures occur.

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