Independent Review · Updated June 2026

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

Solid 3-ton combo hitting 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 - Upflow
Current Price
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// Bottom Line
This Goodman system works best for homeowners replacing older equipment in moderate climates who want solid efficiency without premium pricing. The 96% AFUE furnace and 13 SEER air conditioner strike a practical balance between performance and affordability for standard residential applications.

Review

The Goodman 3-ton upflow system represents a pragmatic choice in the mid-market HVAC segment. Combining a 60,000 BTU gas furnace with a 36,000 BTU air conditioner, this configuration handles most residential cooling and heating needs across small to mid-sized homes. The upflow A-coil design fits standard attic or basement installations, and Goodman's established track record in North American markets provides confidence in parts availability and service support.

Performance metrics show solid efficiency credentials. The furnace delivers 96% AFUE, meaning 96 cents of every heating dollar converts to usable heat, substantially better than legacy 80% AFUE systems. The AC side achieves 13 SEER1 efficiency with reciprocating compressor technology and single-stage operation. The multi-speed blower motor can deliver up to 1200 CFM, adapting to different ductwork configurations. Electrical requirements are modest at 115V single-phase with 19.1-30 amp breaker sizing, fitting standard home service panels.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs by 10-15% versus older single-stage units
  • 13 SEER cooling component meets Energy Star thresholds and delivers 36,000 BTU capacity
  • Multi-speed blower motor allows better air distribution and zoning flexibility
  • PVC exhaust compatibility simplifies venting and reduces installation complexity
  • 10-year warranty with online registration covers both heating and cooling components

Cons

  • Single-stage compressor and burner lack modulation, cycling on and off rather than scaling to demand
  • 74 dB noise level is moderately loud, noticeable during operation in quiet spaces
  • Not Energy Star certified, missing qualification that some utility rebates require

Who Should Buy

Best For

Homeowners in moderate climates needing a straightforward furnace and AC replacement who prioritize reliability and value over premium features. Contractors installing systems in budget-conscious residential builds where 96% AFUE and 13 SEER performance meets customer expectations.

Consider Alternatives If

Anyone seeking variable-capacity systems, Energy Star certification, or whisper-quiet operation under 70 dB should explore higher-tier Goodman lines or competing brands.

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

Installation follows predictable patterns for upflow configurations. The unit accepts both R410A and R22 refrigerants, though R410A is standard in new systems. Suction line requires 3/8-inch foam insulation over the 7/8-inch copper tube, preventing condensation and efficiency loss. PVC flue venting simplifies exhaust routing compared to metal ducting. Sweat valve connections demand basic brazing skills or HVAC professional installation. Ductwork sizing and furnace placement merit attention to maximize the 1200 CFM capability.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty contingent on online registration. This covers compressor and heating exchanger defects, the two most expensive failure points. Labor and refrigerant charges fall outside coverage, so homeowners should budget separately for service calls. Registration within 30 days of installation activates the full term, making prompt paperwork essential.

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

Does this system qualify for federal tax credits or utility rebates? +
The 13 SEER and 96% AFUE performance doesn't meet Energy Star certification thresholds, disqualifying it from many federal IRA credits requiring 15+ SEER. However, individual utilities offer rebates for 96% AFUE furnaces independent of cooling ratings. Check your regional utility's current program before purchase.
Can I replace my existing 3-ton system with this unit without ductwork changes? +
Compatibility depends on your current tonnage and refrigerant type. The unit accepts both R410A and R22, accommodating older systems, though mixing refrigerants requires complete flushing. Existing ductwork sized for 3-ton operation supports the 1200 CFM output. Have an HVAC tech verify static pressure and CFM delivery on your ducts.
How much quieter is this than older furnaces and air conditioners? +
At 74 dB, this operates at typical HVAC levels, roughly equivalent to a dishwasher or busy traffic. Older single-stage units run similarly. If noise under 70 dB matters to you, variable-capacity systems with scroll compressors typically run 2-4 dB quieter during partial-load operation.
How does 13 SEER compare to current efficiency standards? +
13 SEER is solid mid-tier performance. Modern premium units reach 18-20 SEER with variable-speed compressors, but cost 40-60% more. For moderate climates with reasonable cooling demand, 13 SEER delivers acceptable utility bills and 90-95% of the total savings of higher-tier equipment at substantially lower cost.
What does the 10-year warranty actually cover if something fails? +
Goodman covers parts defects on the compressor, furnace heat exchanger, and condenser coils. Labor, refrigerant, and service calls are your responsibility. Extended labor warranties require separate paid plans. Register within 30 days of installation to activate full coverage.

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