Independent Review · Updated June 2026

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

Solid 3-ton combo system with excellent 96% AFUE heating and 13 SEER cooling

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 - Horizontal
Current Price
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// Bottom Line
This Goodman system delivers strong heating efficiency at 96% AFUE and respectable 13 SEER cooling for homeowners in moderate climates seeking a dependable, budget-friendly combo unit. It's ideal for replacement installations where the existing ductwork matches the 3-ton capacity and you want high heating performance without premium cooling specs.

Review

The Goodman 3-ton horizontal system pairs a gas furnace with an air conditioning condenser in a practical combination unit. This SKU LS38783830 is positioned as a replacement for earlier Goodman models and targets homeowners and contractors seeking straightforward equipment without premium features. At this price point, it competes against other mid-range combo systems from major manufacturers, emphasizing reliable performance over cutting-edge efficiency or smart-home integration.

Performance specs show strong heating capability with 40,000 BTU output and 96% AFUE efficiency, meaning the furnace converts nearly all fuel to usable heat. The cooling side delivers 36,000 BTU cooling at 13 SEER1 efficiency using a single-stage reciprocating compressor. The multi-speed blower motor supports 800 CFM maximum airflow and improves comfort by varying speed based on heating and cooling demand. Standard 115V, 60Hz electrical requirements fit most homes without special wiring.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency is excellent, recovering nearly all heat from combustion for strong winter performance
  • 13 SEER cooling hits the efficiency sweet spot between cost and performance for most climates
  • Multi-speed blower motor allows better temperature control and quieter operation than single-speed alternatives
  • PVC/plastic exhaust compatibility simplifies venting installation compared to metal-only systems
  • 10-year warranty with online registration provides solid protection for residential applications

Cons

  • 36,000 BTU actual cooling output trails the marketed 3-ton rating, limiting performance in hot climates
  • Single-stage compressor and burner lack the efficiency advantages of variable-stage components
  • 74 dB noise level registers on the louder end for residential air conditioning, especially during cooling cycles
  • Not Energy Star certified, missing qualification for utility rebates in some regions
  • R22 refrigerant option complicates future service since R22 is being phased out

Who Should Buy

Best For

Homeowners in moderate climates upgrading from older Goodman systems (replaces GSX130362, GSX130363, GSX130365) and contractors installing straightforward replacement systems in existing ductwork designed for 3-ton capacity. This works well for those prioritizing heating performance and straightforward installation over premium cooling efficiency.

Consider Alternatives If

Anyone in hot, humid climates needing maximum cooling capacity should consider higher SEER systems. Energy Star shoppers hunting for utility rebates should look at certified alternatives. Homeowners in noise-sensitive settings may want quieter units.

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

Installation uses standard sweat valve connections with 3/8-inch liquid lines and 7/8-inch suction lines. The horizontal A-coil configuration suits upflow/horizontal applications with right-side flue exit. PVC/plastic exhaust venting simplifies installation compared to metal flue requirements. Suction line insulation is factory-applied at 3/8-inch thickness. Unit dimensions measure 34.5 inches tall, 17.5 inches wide, and 28.75 inches deep, requiring adequate mechanical room clearance.

Warranty & Reliability

Goodman provides 10 years of parts coverage with online registration, standard for the manufacturer. This covers compressor, heat exchanger, and most internal components. Registration is simple and extends protection beyond the base warranty period. Labor coverage typically requires separate service contract purchase. Warranty does not cover refrigerant, routine maintenance, or installation-related issues.

Specifications

SKULS38783830
Brand/ManufacturerOnline Supply
Cooling BTU36,000
Heating BTU40,000
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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM800
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does the 36,000 BTU cooling output compare to the 3-ton rating? +
Industry standard is 12,000 BTU per ton, so 3 tons should equal 36,000 BTU. This unit meets that specification exactly. However, actual capacity may vary by local conditions and installation quality. Verify cooling load calculations match your home's square footage and climate zone.
Can I use R22 refrigerant in this system? +
Yes, this unit accepts either R410A or R22 refrigerant. However, R22 production ended in 2020 and existing supplies are expensive and dwindling. R410A is the practical choice for long-term service and affordability, though you cannot retrofit existing R22 systems.
What's the difference between 13 SEER and higher-efficiency ratings? +
SEER measures cooling efficiency. 13 SEER is solid mid-range performance. 16+ SEER systems use variable-speed compressors and cost significantly more but use 15-25% less energy. Choose 13 SEER if budget matters more than premium efficiency. Upgrade to higher SEER in hot climates or if electric rates justify the higher upfront cost.
Does this replaces my old GSX130362 unit? +
Yes, this SKU specifically replaces GSX130362, GSX130363, and GSX130365 models. Verify connection types match your ductwork and electrical service before ordering. Consult installation instructions to confirm compatibility with your existing suction and liquid line sizes.
Will I save money with the 96% AFUE rating? +
96% AFUE is excellent. Compared to older units at 80% AFUE, you'll recover roughly 16% more heat from natural gas, cutting heating costs noticeably. Payback depends on gas prices and heating degree days in your region, typically 3-5 years in cold climates.

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