Independent Review · Updated June 2026

3 Ton 13 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

High-efficiency 3-ton split system balancing solid cooling with exceptional heating performance

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 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$0
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system excels for homeowners and contractors seeking dependable heating and cooling without premium pricing. The 96% AFUE furnace and 13 SEER condenser deliver strong efficiency, making it ideal for moderate climates where heating demand justifies the investment.

Review

The Goodman 3-ton horizontal furnace and air conditioner system positions itself as a practical middle-ground solution for residential HVAC replacement. Manufactured by Goodman, a brand with deep contractor relationships, this unit combines a gas furnace and air conditioning condenser into one integrated package. The horizontal A-coil configuration makes installation feasible in space-constrained homes. At this price point, contractors appreciate the familiar reciprocating compressor design and straightforward single-stage operation that simplifies diagnosis and repairs on service calls.

Performance metrics reveal a system stronger on heating than cooling. The furnace delivers 60,000 BTU with 96% AFUE efficiency, translating to minimal fuel waste during winter operation. However, the cooling side rates at 36,000 BTU with 13 SEER, which undershoots the 3-ton nominal capacity by 3,000 BTU. The multi-speed blower motor maxes out at 1,200 CFM, enabling flexible comfort settings. At 74 dB during operation, sound levels exceed premium competitors, potentially noticeable in quiet homes. The 115-volt, single-phase electrical requirement is manageable for most residential installations with a 30-amp breaker.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency exceeds minimum standards by substantial margin, reducing heating fuel costs
  • 13 SEER condenser provides respectable cooling efficiency for non-high-efficiency applications
  • 60,000 BTU heating capacity handles most residential loads, even in colder climates
  • Multi-speed blower motor allows customized airflow and comfort control
  • Horizontal configuration works in tight spaces, attics, or crawlspaces where vertical units won't fit
  • 10-year warranty with online registration provides reasonable coverage protection
  • Reciprocating compressor design is field-proven and easy to service

Cons

  • 36,000 BTU cooling output falls short of the 3-ton nameplate rating by 3,000 BTU, limiting cooling in hot climates
  • 13 SEER rating is dated; modern units reach 16-18 SEER with variable-stage compressors
  • 74 dB noise level runs louder than premium competitors, noticeable during operation
  • Single-stage burner and compressor lack modulation efficiency, cycling on and off rather than ramping output
  • Not ENERGY STAR certified despite high AFUE, missing potential utility rebates
  • Electrical requirement of 30-amp breaker demands adequate home service capacity

Who Should Buy

Best For

Contractors installing replacement systems for budget-conscious homeowners in moderate climates who prioritize heating efficiency. Homeowners in gas-heated regions with existing ductwork seeking reliable, straightforward equipment without premium pricing.

Consider Alternatives If

Anyone in hot climates relying primarily on cooling, or homeowners seeking cutting-edge efficiency ratings and quiet operation should explore variable-stage alternatives.

3 Ton 13 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$0
Buy at HVACDirect →

Installation

This horizontal configuration requires proper placement in attics, crawlspaces, or mechanical closets with adequate return air access. The unit connects via 3/8-inch liquid line and 7/8-inch suction line with 3/8-inch insulation thickness. PVC or plastic exhaust flue routing is required for the furnace, simplifying venting compared to metal ductwork. Line runs of 30 feet are supported, offering flexibility in equipment placement. Standard sweat valve connections demand proper brazing technique or certified technician involvement.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty, activated through online registration. This coverage protects against compressor failure, heat exchanger cracking, and component defects common in the first decade. Labor and refrigerant charges typically fall on the homeowner or contractor. Registration is straightforward and recommended within 30 days of installation to activate full protection. This warranty is competitive for mid-tier equipment but trails premium brands offering 12-15 year coverage.

Specifications

SKULS38783830
Brand/ManufacturerOnline Supply
Cooling BTU36,000
Heating BTU60,000
RefrigerantR410A or R22
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)30.000000
FeatureSpec
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 Ton
Valve TypeSweat
Height34.5"
Width17.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM1200
Burner StagesSingle
Fuel TypeGas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

Why does the 3-ton unit only deliver 36,000 BTU of cooling when 3 tons equals 36,000 BTU? +
This system meets the 3-ton rating but operates at the minimum threshold. Real-world capacity may vary with refrigerant charge and conditions. Contractors often size cooling for milder regions where oversizing wastes money. Verify against your climate zone's actual cooling load before committing.
Can this unit replace my old R22 system, or must I convert to R410A? +
The specs indicate compatibility with both R22 and R410A refrigerant types. However, R22 is being phased out federally. R410A is the modern standard and recommended for new installations. Confirm with your installer which refrigerant they'll charge and why.
How much will my heating bill drop with 96% AFUE versus an 80% AFUE furnace? +
The 16-point efficiency gain translates to roughly 20% less fuel consumption for heating. On a 3,000-dollar annual heating bill in a cold climate, expect 600-dollar annual savings. This payback justifies the system upgrade within 5-7 years for many homeowners in northern regions.
Is 13 SEER worth it, or should I upgrade to 16+ SEER? +
13 SEER delivers modest efficiency gains over 10 SEER baseline. Variable-stage 16-18 SEER units reduce cycling and run quieter but cost 2,000-3,000 dollars more. Choose 13 SEER if heating dominates your climate; prioritize higher SEER if cooling is primary demand.
Do I need to register the warranty, and what happens if I don't? +
Online registration activates the full 10-year parts warranty. Without it, coverage may default to 5 years. Registration takes minutes and is strongly recommended immediately after installation to protect your investment.

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