Independent Review · Updated June 2026

3 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

Budget-friendly 96% AFUE furnace with modern R454B cooling efficiency

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 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$3136
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system delivers solid heating efficiency at an attractive $3,136 price point, making it ideal for budget-conscious homeowners replacing older equipment or contractors managing multiple installations. The 96% AFUE furnace and 13 SEER air conditioner pair well for moderate climates, though cooling performance lags premium competitors.

Review

The ACiQ Goodman 3-ton horizontal furnace and air conditioner system lands at $3,136, positioning itself as the value option in the mid-capacity market. This unit replaces legacy Goodman models GSX130362, GSX130363, and GSX130365, indicating solid backwards compatibility for retrofit installations. The horizontal configuration suits attic or basement placement where vertical space is limited. Weighing 120 pounds and measuring 24.5 inches tall by 21.125 inches wide by 26 inches deep, it fits standard equipment closets and attic platforms without special structural modifications.

Heating performance delivers 120,000 BTU output via a two-stage burner, with 96% AFUE efficiency minimizing fuel waste compared to standard 80-90% equipment. Cooling provides 36,000 BTU (3 tons) at 13 SEER using R454B refrigerant. The variable-speed ECM blower motor modulates between 0-2000 CFM, reducing energy consumption during partial-load operation. Standard 208/230V single-phase power (19.1-30 amp breaker) accommodates most residential services. The 74 dB noise level ranks moderate for this class, noticeably louder than inverter-driven competitors.

Pros & Cons

Pros

  • 96% AFUE heating efficiency reduces natural gas or propane consumption significantly compared to 80-90% standard units
  • Two-stage burner modulates heating output for more consistent comfort and lower operating costs
  • Variable-speed ECM blower motor adjusts airflow from 0-2000 CFM, improving humidity control and reducing short-cycling
  • PVC exhaust compatibility eliminates expensive stainless steel flue requirements, lowering installation costs
  • R454B refrigerant meets current environmental standards and provides solid 13 SEER cooling for moderate climates
  • 10-year warranty with online registration provides reasonable protection for the price tier

Cons

  • 13 SEER cooling efficiency trails 15-16 SEER competitors by 15-20% in seasonal cooling costs
  • Single-stage air conditioner cannot modulate capacity, reducing comfort during mild spring and fall weather
  • 74 dB sound level runs louder than variable-capacity units, noticeable during peak operation
  • Not Energy Star rated, missing potential rebate eligibility in some regions

Who Should Buy

Best For

Homeowners in moderate climates prioritizing upfront savings over peak efficiency should consider this unit. Contractors installing systems in price-sensitive markets or replacing failed equipment will appreciate the low cost and straightforward two-stage design.

Consider Alternatives If

Buyers in hot climates needing aggressive cooling, those seeking Energy Star rebates, or anyone planning to stay in their home 15+ years should explore higher SEER options despite the premium.

3 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$3136
Buy at HVACDirect →

Installation

Installation requires 208/230V single-phase electrical service and either natural gas or propane fuel line connection. The unit accepts PVC exhaust piping, eliminating expensive stainless steel venting costs common with high-efficiency furnaces. Suction line size of 7/8 inch and liquid line of 3/8 inch connect to standard evaporator coils. Horizontal airflow configuration simplifies positioning in attic or basement settings. Standard sweat-type refrigerant connections require EPA-certified technician brazing.

Warranty & Reliability

Coverage includes 10 years on parts and labor when registered online after installation. This matches or exceeds most budget-tier competitors but trails premium brands offering 10-year compressor protection plus extended parts coverage. Online registration is straightforward but mandatory to activate full warranty protection. Coverage excludes normal wear items like filters and capacitors.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU120,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7368845
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
Energy StarNo
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height24.5"
Width21.125"
Depth26"
ResourcesCHPF Installation Manual CHPF 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.
ReplacesGSX130362, GSX130363, GSX130365
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
Tonnage3.5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does 96% AFUE compare to standard furnace efficiency? +
A 96% AFUE furnace converts 96 cents of every dollar spent on fuel to usable heat, versus 80-85% for older equipment. Over 15 years, this 11-16% efficiency gain reduces heating costs by roughly $800-1200 depending on climate and gas prices.
Will this system require new ductwork or electrical upgrades? +
Most installations use existing ducts and electrical panels. The 208/230V requirement works with standard residential service. PVC venting reduces installation complexity and cost compared to high-efficiency units needing specialized flues.
Is 13 SEER cooling adequate for hot climates? +
13 SEER handles moderate climates well but underperforms in hot regions. Southern buyers should target 16+ SEER units. The single-stage compressor also prevents capacity modulation, using full output even during mild weather.
How does this compare to Trane or Lennox equipment at similar prices? +
Goodman prioritizes cost over brand prestige. This unit costs $800-1200 less than comparable Trane XL16i or Lennox models while matching heating efficiency. Cooling performance trails slightly, but many contractors and homeowners accept this tradeoff.
What warranty protection should I expect after registration? +
You receive 10 years parts and labor coverage on all components. Register online immediately after installation. Coverage excludes filters and routine maintenance items.

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