Independent Review · Updated June 2026

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

Solid 3-ton combo system with 96% AFUE and 13 SEER for budget-conscious upgrades

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
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// Bottom Line
This Goodman 3-ton split system works best for homeowners replacing aging equipment in moderate climates where 13 SEER cooling and 96% AFUE heating meet their needs without premium pricing. It's a practical choice for contractors managing mid-range residential jobs where efficiency matters more than variable-stage sophistication.

Review

The Goodman 3-ton horizontal furnace-coil system (model GSX130362 and successors) sits in the practical middle ground of residential HVAC equipment. It combines a 96% AFUE gas furnace with a 13 SEER air conditioning condenser, delivering mid-tier efficiency without premium features. This SKU LS38783830 is commonly stocked by supply houses targeting contractors and DIY-friendly homeowners who need straightforward replacement equipment. The 10-year warranty and proven Goodman reliability have built trust in residential and light commercial markets over decades.

Performance specs tell a clear story. The furnace delivers 60,000 BTU of heating output with 96% AFUE efficiency, meaning 96 cents of every dollar goes to heat rather than exhaust. The air conditioner produces 36,000 BTU of cooling at 13 SEER, handling moderate summer loads at approximately $0.75 per cooling dollar. The multi-speed blower motor (up to 1200 CFM) adapts to ductwork demands, though single-stage compressor operation means it runs full-capacity or off, without the part-load efficiency of variable-speed units. Electrical requirements are modest at 115V single-phase with 19.1 to 30-amp breaker sizing.

Pros & Cons

Pros

  • 96% AFUE furnace exceeds most baseline requirements and delivers strong heating efficiency for gas-fired systems
  • 13 SEER rating provides solid cooling performance, equivalent to most mid-tier residential units from major manufacturers
  • Multi-speed blower motor adapts to different airflow demands, improving comfort during part-load operation
  • Horizontal/upflow configuration fits typical attic and basement installations with 34.5-inch height
  • 10-year warranty with online registration covers parts, giving buyers reasonable peace of mind
  • Single-stage reciprocating compressor is field-proven and repair-friendly for service technicians

Cons

  • Single-stage cooling and heating means no modulation, leading to energy waste during mild weather operation
  • 36,000 BTU cooling capacity is undersized relative to 60,000 BTU heating output, creating seasonal imbalance for certain climates
  • 74 dB noise level is louder than modern variable-stage units, noticeable during compressor cycles
  • Not ENERGY STAR certified, missing qualification for utility rebates and tax incentives in some jurisdictions
  • R410A or R22 compatibility adds confusion, as R22 is being phased out and conversions complicate future service

Who Should Buy

Best For

Homeowners in moderate climates replacing equipment built before 2010 who prioritize upfront cost over advanced efficiency features will find this system practical. Contractors managing rental properties or spec homes benefit from its straightforward design and established service network.

Consider Alternatives If

Skip this if you need ENERGY STAR certification for rebates, live in extreme heat/cold climates requiring variable-stage operation, or want the quietest running system available.

3 Ton 13 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$0
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Installation

This horizontal A-coil configuration requires standard refrigerant lineset connections using 3/8-inch liquid and 7/8-inch suction lines with 3/8-inch insulation thickness. Sweat-type valve connections allow soldering, speeding installation for experienced technicians. PVC or plastic exhaust flue vents right-side, simplifying ductwork integration. Height of 34.5 inches fits typical attic spaces. Technicians should verify existing ductwork capacity handles 1200 CFM maximum airflow without excessive static pressure.

Warranty & Reliability

Goodman covers this system for 10 years on parts, parts and labor if registered online within 30 days. This standard-duration warranty is competitive but not exceptional compared to 10-to-12-year coverage from Carrier or Lennox. Registration is straightforward and recommended. Parts availability is strong given Goodman's market share, reducing downtime risk compared to niche brands.

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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM1200
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

Why is cooling capacity 36,000 BTU when heating is 60,000 BTU? +
Heating and cooling loads don't track equally. Many homes need more winter heating than summer cooling due to climate, insulation, and solar gain patterns. This 3-ton (36,000 BTU) cooling rating matches standard sizing for moderate regions. If your home requires balanced ton-for-ton output, consult a load calculator before purchasing.
Can I upgrade this to R410A if it came with R22? +
No. R22 and R410A systems are not interchangeable without complete component replacement. Check your unit documentation. If it's R22, you can service it until R22 becomes unavailable, then consider a full R410A replacement rather than retrofit conversion.
How does 13 SEER compare to newer equipment? +
13 SEER is solid baseline efficiency, 30% better than 10 SEER units common in 2005 homes. Modern variable-stage systems achieve 15-16 SEER. For most homeowners, 13 SEER delivers meaningful utility savings and 15-20 year payback versus older equipment, though premium units pay back faster in hot climates.
Is single-stage operation a major drawback? +
Single-stage compressors run at full output or stop, cycling on/off to maintain temperature. Variable-stage units modulate output, reducing noise and improving part-load efficiency. Single-stage is louder (74 dB) but simpler to service. It's adequate for stable climates but less comfortable in mild shoulder seasons.
Does online registration really matter for the warranty? +
Yes. You must register within 30 days to activate the 10-year term. Without registration, coverage may be limited to one or two years. Registration is free and quick on Goodman's site, protecting your investment.

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