Independent Review · Updated June 2026

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

High-efficiency gas furnace and AC combo at mid-market pricing with solid ENERGY STAR credentials.

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
$3770
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system works best for homeowners in mixed climates replacing older equipment and wanting genuine efficiency gains without premium pricing. The 96% AFUE furnace and 13 SEER air conditioner deliver measurable energy savings, and the downflow configuration suits basements or crawlspaces in many regional builds.

Review

The Goodman 3 Ton 13 SEER gas furnace and air conditioner system occupies the practical middle ground that most contractors actually sell. At $3,770, it's not a premium package, but it's also not a bare-bones budget unit. This downflow configuration suits basements and crawlspaces across residential builds, and the ACiQ branding indicates Goodman's reliable engineering. The system handles 120,000 BTU heating and 36,000 BTU cooling, making it suitable for medium-sized homes across mixed climates.

Where this system earns its rating is in actual performance numbers. The furnace's 96% AFUE rating means you're losing almost nothing to exhaust, while competitors at this price often sit at 92 to 94 percent. The 13 SEER air conditioner carries ENERGY STAR certification, and the variable-speed ECM blower motor adjusts output to your home's real demand rather than cycling on and off like older fixed-speed designs. A two-stage burner prevents temperature swings by modulating heat output. Real homeowners upgrading from 1990s-era furnaces typically see 20 to 30 percent annual heating cost reductions.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means minimal heat loss during winter operation, translating to lower gas bills
  • 13 SEER air conditioner is ENERGY STAR certified and outperforms many budget alternatives by 2-3 SEER points
  • Variable-speed ECM blower motor runs quieter and more efficiently than fixed-speed motors, improving comfort and reducing electricity draw
  • Two-stage burner adjusts heating output to match demand, preventing on-off cycling and temperature swings
  • 10-year warranty with online registration provides meaningful protection at this price point
  • Accepts both natural gas and propane, offering flexibility for different regional fuel availability

Cons

  • Single-stage compressor on the AC side limits efficiency gains compared to two-stage or modulating units in very hot climates
  • 74 dB noise level is noticeably loud during cooling operation, particularly noticeable in quiet neighborhoods
  • Reciprocating compressor design generates more vibration than scroll compressors, requiring careful ductwork support

Who Should Buy

Best For

Contractors serving residential markets in Midwest and Mid-Atlantic regions will appreciate this system's reliability and middle-ground pricing. Homeowners replacing 10-to-15-year-old equipment with tight budgets but realistic efficiency expectations are ideal candidates.

Consider Alternatives If

Skip this if you live in extreme heat climates where two-stage cooling is common, or if you prioritize whisper-quiet operation in noise-sensitive settings.

3 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$3770
Buy at HVACDirect →

Installation

This downflow unit requires 115V single-phase 60 Hz power with a breaker between 19.1 and 30 amps, standard for most homes. The system accepts plastic PVC exhaust flue, which simplifies venting compared to metal ductwork. Standard sweat valve connections use 3/8-inch liquid lines and 3/4-inch suction lines. Total weight of 120 pounds is manageable for two technicians. Most installations take a full day for experienced crews familiar with Goodman equipment.

Warranty & Reliability

Ten years parts coverage with free online registration is competitive for this price tier. Goodman honors it well, and the AHRI certificate number 7368845 confirms system matching. Note that labor is not covered, only parts. Registering immediately after installation ensures coverage activation, and you'll want to document the purchase receipt.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU120,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
ReplacesGSX130362, GSX130363, GSX130365
Energy StarYes
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
Height30"
Width24.5"
Depth21"
ResourcesCAPT Installation Manual CAPT 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 Number7368845
Airflow DirectionDownflow/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 Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does the 96% AFUE rating actually affect my heating bills? +
A 96% AFUE furnace converts 96 cents of every energy dollar into usable heat versus older 80% units converting 80 cents. For a home heating for 6 months annually, upgrading typically saves 2,000 to 3,000 dollars over the system's 15-year lifespan depending on gas prices and climate zone.
Can I use this in upflow configuration if my tech prefers it? +
Yes, the specs list both upflow and downflow capability. Your HVAC installer can orient the A-coil configuration to match your ductwork return path. Just confirm this before purchase to ensure the coil direction matches your existing setup.
Is 13 SEER considered good efficiency for 2024? +
It's solid middle-market performance. SEER2 ratings published now are lower than old SEER ratings, making comparison tricky. At 13 SEER, this unit performs 2 to 3 points above basic Goodman models but trails premium two-stage units sitting at 16 to 18 SEER.
How does this compare to Lennox or Carrier models at the same price? +
Goodman generally prices 10 to 15 percent lower than Lennox or Carrier with nearly identical component quality. You're trading brand prestige for cost. Reliability across all three is strong, so contractor familiarity often drives the real difference.
What if my existing ductwork is undersized for the 2,000 CFM maximum? +
The variable-speed ECM blower will ramp down automatically, but you'll lose efficiency and cooling capacity. Undersized ducts are a common installation issue that reduces real-world performance by 15 to 20 percent, so have your ducts verified before commitment.

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