Independent Review · Updated June 2026

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

Solid 13 SEER cooling with 96% AFUE heating for budget-conscious homeowners

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 - Upflow
Current Price
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// Bottom Line
This Goodman system delivers respectable efficiency at a competitive price point, making it ideal for homeowners replacing aging equipment who want solid performance without premium pricing. It's particularly well-suited for moderate climates where single-stage cooling and heating are sufficient.

Review

The Goodman 3-ton system represents a practical middle ground in the residential HVAC market. With a 13 SEER cooling rating and 96% AFUE furnace efficiency, it positions itself as a capable replacement unit for homeowners upgrading from 1990s and early 2000s equipment. The A-coil configuration and upflow design suit typical residential installations, while the Goodman brand carries solid reputation for parts availability and contractor familiarity across North America.

Performance specifications show this unit handles 36,000 BTU cooling and 40,000 BTU heating output with a single-stage reciprocating compressor and single-stage burner. The multi-speed blower motor adjusts to 800 CFM maximum, allowing better temperature control than fixed-speed alternatives. At 74 dB, noise levels fall within acceptable ranges for outdoor equipment, though users in quiet neighborhoods may notice it during peak operation.

Pros & Cons

Pros

  • 96% AFUE gas furnace efficiency significantly reduces heating costs compared to older models
  • 13 SEER cooling rating provides good summer efficiency for its price tier
  • Multi-speed blower motor optimizes airflow across different seasons and load conditions
  • 36,000 BTU cooling capacity handles 3-ton cooling demand effectively
  • Accepts both R410A and R22 refrigerant for flexibility in mixed systems
  • 10-year parts warranty with online registration provides solid consumer protection

Cons

  • Single-stage compressor and burner design means less modulation than higher-end units, resulting in higher utility bills in variable climates
  • 74 dB noise level is moderately loud, comparable to window AC units during peak operation
  • Not Energy Star certified, limiting rebate eligibility in some utility districts

Who Should Buy

Best For

Homeowners in areas with moderate heating and cooling seasons who need reliable equipment without premium features. Contractors performing standard residential replacements on budget-conscious customers will find this system straightforward to install and price competitively.

Consider Alternatives If

Buyers seeking Energy Star certification, multi-stage efficiency for variable climates, or systems designed for quieter operation should explore alternatives in the 14-15 SEER range.

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

Installation requires standard 115V single-phase 60Hz electrical service with 19.1 to 30-amp breaker sizing. The unit accepts 3/8 inch liquid lines and 7/8 inch suction lines with included 3/8 inch insulation. PVC or plastic flue exhaust is required with right-side flue location. Dimensions of 26 inches tall, 17.5 inches wide, and 21 inches deep fit most standard closet and utility space installations.

Warranty & Reliability

Goodman provides a 10-year parts warranty upon online registration, covering component failures but not labor. This warranty duration matches industry standards for mid-tier equipment. Registration is straightforward and recommended to ensure coverage documentation. Labor warranty typically falls to the installing contractor under separate agreement.

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
Height26"
Width17.5"
Depth21"
ResourcesCAPF Installation Manual CAPF 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.
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM800
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

What's the difference between 13 SEER and 14 SEER cooling? +
Each SEER point represents approximately 6-8% efficiency gain. A 14 SEER unit costs roughly 10-15% more but saves about $150-200 annually in cooling costs depending on climate. The 13 SEER unit here is ideal if your payback window is under 5 years.
Will this system work with my existing ductwork? +
The 800 CFM maximum airflow accommodates standard residential ductwork sized for 3-ton systems. Have your HVAC contractor verify duct sizing and sealing. Undersized or leaky ducts will reduce efficiency regardless of unit rating.
How does 96% AFUE furnace efficiency compare to older systems? +
A 1990s furnace typically achieved 78-82% AFUE, meaning 96% AFUE saves roughly 15-20% on heating fuel costs. On a $1,500 annual heating bill, expect savings of $225-300 yearly compared to 25-year-old equipment.
Should I choose this over a high-efficiency 15+ SEER system? +
Upgrade if cooling bills exceed $100 monthly or heating exceeds $150 monthly, as payback occurs within 8 years. For mild climates with modest usage, this 13 SEER unit offers superior cost-to-value. Colder regions justify premium efficiency models.
What does the 10-year warranty actually cover? +
Covers manufacturing defects in compressor, furnace heat exchanger, and electrical components. Does not cover installation errors, refrigerant, or labor. Registration required within 30 days of installation activation.

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