Independent Review · Updated June 2026

3 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency gas furnace and AC combo at an unbeatable price point

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 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This is an excellent choice for homeowners replacing older Goodman units or contractors looking for a budget-friendly, high-efficiency combo system. At $643 with 96% AFUE heating and 13 SEER cooling, you're getting legitimate efficiency gains without spending premium dollars.

Review

The ACiQ 3 Ton downflow combo system bridges the gap between budget HVAC and premium efficiency. This Goodman-based unit targets cost-conscious homeowners and contractors who refuse to compromise on heating and cooling performance. At $643 installed, it undercuts most competing combo systems by 20 to 30 percent while maintaining respectable SEER and AFUE ratings. The downflow configuration makes it ideal for basement installations, crawlspaces, and tight attic applications where traditional upflow units won't fit.

Performance numbers tell the story here. The furnace delivers 40,000 BTU of heat at 96% AFUE efficiency, meaning 96 cents of every heating dollar goes into your home. The air conditioning side produces 36,000 BTU cooling capacity with 13 SEER rating, which qualifies for Energy Star recognition. The variable-speed ECM blower motor adjusts output from 0 to 1200 CFM, reducing the on-off cycling that wastes energy. Two-stage heating burners provide finer temperature control and better part-load efficiency during shoulder seasons.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means significantly lower heating costs compared to 80-90% units
  • 13 SEER air conditioning meets Energy Star standards for meaningful cooling savings
  • R454B refrigerant is climate-friendly and widely supported by technicians
  • Variable-speed ECM blower motor provides better humidity control and comfort
  • Two-stage burner reduces cycling losses and improves part-load efficiency
  • 10-year warranty with online registration offers solid long-term protection
  • Downflow configuration works in tight spaces like basements and attics

Cons

  • Single-stage cooling compressor limits part-load efficiency during mild weather
  • 74 dB noise level is moderately loud, typical for reciprocating compressors
  • Requires 19.1 to 30 amp breaker, needing dedicated electrical circuit

Who Should Buy

Best For

Homeowners replacing GSX130362/363/365 units will find a direct upgrade path with proven compatibility. Budget-conscious contractors and DIY replacements in downflow applications benefit most from this system's price-to-efficiency ratio.

Consider Alternatives If

Those needing variable-speed cooling or extremely quiet operation should look at higher-tier units with two-stage compressors instead.

3 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$643
Buy at HVACDirect →

Installation

Installation fits standard Goodman downflow configurations. The unit requires 115V, single-phase 60Hz power with a 19.1 to 30 amp breaker. Refrigerant lines come pre-sized for 3/8-inch liquid and 7/8-inch suction lines with 3/8-inch insulation included. PVC exhaust flue compatibility simplifies venting in modern homes. The A-coil style design works with most standard furnace cabinets.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty when you register online. Coverage extends to the compressor, heat exchanger, and internal components. Registration is straightforward and typically completes in minutes at Goodman's website. The warranty period aligns with typical replacement cycles, protecting your investment through the most critical years.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU40,000
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 Ton
Valve TypeSweat
Height30"
Width17.5"
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.
AHRI Certificate Number7368837
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
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 old Goodman GSX130362? +
Yes. The ACiQ-36-EHPD-UPG is a direct replacement for GSX130362, GSX130363, and GSX130365 units. Existing refrigerant lines, electrical connections, and ductwork typically require minimal adaptation. Always verify mounting compatibility with your specific cabinet before ordering.
What's the difference between 13 SEER and 13 SEER2? +
SEER2 uses updated testing standards that typically show 15 to 20 percent lower numbers than SEER1. This unit's 13 SEER1 rating is equivalent to roughly 10.5 to 11 SEER2. Most existing units were rated in SEER1, so direct comparisons require this conversion.
Is 96% AFUE good for a gas furnace? +
Yes. 96% AFUE is considered high-efficiency and represents the practical ceiling for non-condensing furnaces. It exceeds the federal minimum of 80% AFUE by a substantial margin, translating to approximately 16 percent lower heating bills versus baseline models.
Can I use this in an upflow position? +
The specs list upflow/downflow configuration capability, but ACiQ markets this as a downflow unit. Verify with technical documentation or manufacturer support before attempting upflow installation, as internal components may be optimized for gravity-assisted downflow operation.
Does online warranty registration cost anything? +
No. Goodman's online registration is free and takes approximately 5 minutes. Proof of installation may be required. Without registration, warranty coverage reverts to the standard five-year period.

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