Independent Review · Updated June 2026

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

High-efficiency combo system at entry-level pricing with solid 96% AFUE and 13 SEER1.

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
$647
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system delivers excellent value for contractors and homeowners seeking a straightforward replacement for GSX130362 or GSX130363 units. At $647, you get respectable efficiency ratings, Energy Star certification, and proven reciprocating compressor technology without premium pricing.

Review

This Goodman 3 Ton downflow combination system occupies a practical middle ground in the HVAC market. The 100,000 BTU furnace and 36,000 BTU cooling capacity serve most residential applications, while the downflow configuration makes it ideal for retrofit projects where space constraints matter. At $647, it undercuts many competitors without sacrificing core capability. ACiQ's engineering ensures the unit replaces three existing Goodman models seamlessly.

Performance numbers tell a compelling story. The 96% AFUE rating means you're converting nearly all fuel to usable heat, translating to lower winter utility bills. The 13 SEER1 efficiency rating, paired with Energy Star certification, keeps cooling costs reasonable during peak months. The variable-speed ECM blower motor runs at 2000 CFM maximum but adjusts intelligently to actual demand, avoiding the energy waste of constant-speed fans. Two-stage burner operation provides flexible heating modulation. Together, these specs suggest a system that balances comfort with operating economy.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly year-round
  • 13 SEER1 cooling with Energy Star rating meets modern efficiency standards
  • Variable-speed ECM blower motor adapts to demand, improving comfort and efficiency
  • Downflow/horizontal configuration fits tight installation spaces and retrofit applications
  • 10-year warranty with online registration provides solid long-term protection

Cons

  • Single-stage compressor lacks modulating capability for quieter, more efficient operation
  • 74 dB noise level is acceptable but not whisper-quiet compared to premium models
  • R454B refrigerant requires proper handling during installation and future service

Who Should Buy

Best For

Contractors replacing Goodman GSX130 series units will appreciate the direct compatibility and lower cost. Homeowners in moderate climates prioritizing budget-friendly efficiency without bells and whistles will find solid value here.

Consider Alternatives If

Buyers in extreme climates or seeking variable-capacity cooling should explore dual-stage compressor models for superior part-load efficiency.

3 Ton 13 SEER 96% AFUE 100,000 BTU Goodman Gas Fur
$647
Buy at HVACDirect →

Installation

Downflow/horizontal installation requires vertical clearance of approximately 30 inches and width of 21 inches. The unit accepts 3/8-inch liquid line and 7/8-inch suction line connections with standard sweat valve fittings. Plastic PVC exhaust flue is compatible with most modern homes. Electrical demands are moderate at 115V single phase, 60 Hz with breaker sizing between 19.1 and 30 amps. Suction line insulation comes pre-installed at 3/8-inch thickness. Most contractors can complete installation in four to six hours on straightforward replacement jobs.

Warranty & Reliability

Goodman's 10-year warranty activates upon online registration, providing coverage for manufacturing defects in parts and labor during that period. This warranty period ranks solidly against mid-tier competitors. Registration is straightforward through Goodman's website and typically takes under five minutes. Coverage protects your investment against compressor failure, coil leaks, and electrical component defects. Always document your purchase receipt and complete registration promptly to avoid coverage gaps.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU100,000
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"
Width21"
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.
AHRI Certificate Number7368844
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

Will this unit replace my existing Goodman GSX130362? +
Yes, directly. This system is engineered to replace GSX130362, GSX130363, and GSX130365 models. Connection points, refrigerant type (R454B), and electrical specifications align with legacy equipment. We recommend having a technician verify your existing installation configuration before ordering to confirm proper fit in your ductwork and mounting location.
What does downflow configuration mean for my installation? +
Downflow means the system accepts air from the top and discharges it downward, making it ideal for attic or crawl space installations above living areas. It also works horizontally in basement or side-mounted positions. This flexibility makes it perfect for retrofit applications where space is limited or where traditional upflow positioning is impractical.
How does 96% AFUE compare to other furnaces at this price point? +
96% AFUE is excellent for the price tier. Standard efficiency models typically run 80-85%, while high-efficiency versions exceed 98%. At 96%, this Goodman balances upfront cost against operating savings. A homeowner in a cold climate can expect annual heating savings of $300-500 compared to 80% AFUE units over the system's 15-20 year lifespan.
Is 13 SEER1 adequate for summer cooling efficiency? +
13 SEER1 is solid mid-range performance. Minimum standard is now 13 SEER1, so this meets current requirements. High-efficiency models reach 16-18 SEER1 but cost significantly more. For average residential use in moderate climates, 13 SEER1 delivers satisfactory cooling efficiency without premium pricing. Variable-speed blower operation improves part-load performance.
Does this system need special electrical work? +
Minimal electrical upgrades typically needed. It runs on standard 115V single phase, 60 Hz power commonly available in homes. Breaker sizing ranges from 19.1 to 30 amps, which fits most existing electrical panels. Have a licensed electrician verify your breaker capacity before installation to ensure code compliance and safety.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.