3 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal Review 2026

// Bottom Line

This horizontal A-coil system works well for homeowners upgrading older Goodman units or need a budget-conscious 3-ton combo that doesn't compromise on furnace efficiency. The 96% AFUE heating rating and 13 SEER cooling make it practical for moderate climates where both heating and cooling matter.

Review

Goodman's 3-ton horizontal gas furnace and air conditioner system delivers straightforward performance without unnecessary complexity. This model fits the middle ground, offering competitive efficiency ratings in both heating and cooling without premium pricing. The horizontal A-coil design specifically targets attics and tight spaces where traditional vertical units create installation headaches. It's a practical choice for homeowners upgrading older equipment or contractors stocking reliable replacement units.

The 96% AFUE rating on the furnace side puts this unit ahead of standard 90-92% models, meaning meaningful heating cost savings over winter months. Cooling capacity reaches 36,000 BTU with 13 SEER efficiency, covering 3-ton cooling needs competently. The multi-speed blower motor adjusts airflow between 0-800 CFM, helping match seasonal demands. Single-stage operation simplifies maintenance but sacrifices the temperature granularity you'd get from two-stage equipment.

Pros & Cons

Pros

96% AFUE furnace efficiency exceeds most competitors in this price range, reducing heating costs
13 SEER cooling efficiency meets modern energy standards without premium pricing
Horizontal configuration fits tight attic spaces where traditional units won't work
Multi-speed blower motor adjusts to different loads for quieter operation
10-year warranty with online registration provides solid peace of mind
Compatible with R410A or R22 refrigerant for broader retrofit options

Cons

Single-stage compressor and burner mean less precise temperature control compared to two-stage units
74 dB noise level is slightly louder than newer variable-capacity systems
30,000 lbs weight requires robust support and professional installation in horizontal position

Who Should Buy

Best For

Homeowners replacing failed Goodman GSX130362 or GSX130363 units, or those upgrading 15+ year old systems in moderate climates. Contractors installing cost-effective systems in homes where both heating and cooling loads are significant.

Consider Alternatives If

Anyone in extreme climates seeking premium efficiency, homes with noise sensitivity concerns, or those wanting smart thermostat-ready variable capacity compressors.

3 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furn

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Installation

Horizontal installation requires sturdy attic framing to support the 30-pound unit safely. Connection demands include 3/8-inch liquid lines, 7/8-inch suction lines with 3/8-inch insulation, and plastic PVC exhaust venting. Electrical setup uses standard 115V single-phase 60 Hz power with 19.1 to 30-amp breaker sizing. Professional installation is strongly recommended given the weight and refrigerant handling requirements.

Warranty & Reliability

Goodman backs this system with 10 years of parts coverage when you register online. The warranty covers compressor, heat exchanger, and most components, though coverage limits apply. Registration is straightforward and critical, as the standard warranty drops significantly without it. This is solid middle-tier protection, not premium, but reliable for residential use.

Specifications

SKU	LS38783830
Brand/Manufacturer	Online Supply
Cooling BTU	36,000
Heating BTU	40,000
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	21.125"
Width	17.5"
Depth	26"
Resources	CHPF Installation Manual CHPF 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	800
Configuration	Horizontal
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 do I actually save with 96% AFUE versus a standard 90% furnace? +

The 6-point difference translates to roughly 6% lower heating fuel consumption annually. For homes burning $1,200 in annual heating fuel, that's approximately $70-80 saved per year. Over a 15-year lifespan, those savings accumulate to $1,050-1,200, meaningful enough to justify equipment cost differences.

Can this horizontal unit work in my attic, or do I need structural modifications? +

The 30-pound weight and 21.125-inch height fit most attics, but you need cross-bracing rated for concentrated loads. Check attic joists for 16-inch spacing and 2x6 or better lumber. Most homes built after 1980 work fine, but older attics may need reinforcement. Have a contractor assess actual framing before purchase.

How does 13 SEER compare to newer 16-18 SEER systems? +

13 SEER is solid baseline efficiency, roughly 15-20% less efficient than current high-tier equipment. You'll see higher cooling costs in hot climates, but the equipment costs significantly less upfront. Best for moderate climates where cooling season is 4-6 months, not year-round.

Is this better than replacing just my outdoor condenser with a higher SEER unit? +

This combo system ensures matched components for optimal performance. Mismatched condenser and furnace often underperforms. If your furnace is 10+ years old, replacing both addresses aging efficiency losses in both heating and cooling simultaneously, providing truer savings.

Do I really need online registration for the full 10-year warranty? +

Yes. Without registration, warranty drops to 5 years. Registration takes 5 minutes and covers your investment fully. Do it immediately after installation, don't delay.

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