Independent Review · Updated June 2026

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

Solid mid-tier 3-ton system with 96% furnace efficiency and 13 SEER cooling.

7.9
IndustrialRank Score
Efficiency
8.4
Reliability
7.6
Value
8.1
Installation
8.3
Warranty
7.8
3 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
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// Bottom Line
This Goodman system suits homeowners upgrading older units in 1,200-1,500 sq ft homes who prioritize heating efficiency and straightforward installation. The 96% AFUE furnace delivers excellent value in heating-heavy climates, though the 13 SEER cooling rating is standard rather than premium.

Review

The Goodman 3-ton gas furnace and air conditioner system represents a straightforward, no-frills approach to residential climate control. This upflow configuration delivers 120,000 BTU of heating and 36,000 BTU of cooling capacity, fitting homes in the 1,200 to 1,500 square foot range. Goodman has built a reputation for practical engineering rather than premium features, and this model reflects that philosophy with proven reciprocating compressor technology and single-stage operation throughout.

The standout specification here is the 96% AFUE furnace efficiency, which ranks among the best available for gas furnaces. This translates directly to lower monthly heating bills, particularly valuable in climates where the furnace runs 5-7 months annually. The 13 SEER cooling rating meets current minimum standards but won't impress efficiency-focused buyers. The multi-speed blower motor adjusts airflow between 0 and 2,000 CFM, allowing the system to balance comfort and energy use across temperature swings.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency is top-tier for gas heating, reducing fuel costs noticeably
  • 120,000 BTU heating capacity handles moderate climate zones effectively
  • Multi-speed blower motor allows staged airflow control for comfort and efficiency
  • PVC/plastic exhaust compatibility simplifies venting and reduces installation costs
  • Single-stage reciprocating compressor is proven durable technology with straightforward servicing

Cons

  • 13 SEER cooling rating is baseline for modern systems, not energy-efficient by today's standards
  • Single-stage compressor and condenser mean no variable capacity for mild weather operation
  • 74 dBA decibel level is moderately loud, noticeable in quiet residential settings

Who Should Buy

Best For

Homeowners in northern and central climates where heating demand exceeds cooling needs want this unit for its exceptional 96% AFUE rating. Budget-conscious contractors installing systems for cost-sensitive customers will appreciate the balance of reliable components and reasonable pricing.

Consider Alternatives If

Buyers prioritizing SEER2 cooling efficiency ratings of 16+ or seeking variable-capacity systems for all-season performance should explore higher-tier alternatives.

3 Ton 13 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
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Installation

Installation favors experienced HVAC technicians. The upflow/downflow configuration works in basements and utility closets, while the right-side flue location offers flexibility in venting design. PVC/plastic exhaust piping simplifies flue runs and reduces materials cost. Electrical requirements are moderate at 208-230V single-phase 60Hz with a 19.1 to 30-amp breaker. Refrigerant lines use standard 3/8-inch and 7/8-inch connections with 3/8-inch insulation thickness on suction lines.

Warranty & Reliability

A 10-year parts warranty applies with online registration, covering the furnace heat exchanger and compressor. This is solid coverage for the price point, though registration is mandatory to activate it. Goodman's warranty support network is extensive, making claims straightforward in most markets. Extended warranties on evaporator coils are available separately.

Specifications

SKULS38783830
Brand/ManufacturerOnline Supply
Cooling BTU36,000
Heating BTU120,000
RefrigerantR410A or R22
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)30.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Height22"
Width24.5"
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.
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
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

Is this system compatible with my existing ductwork? +
The 2,000 CFM maximum airflow suits standard residential ductwork designed for 3-ton systems. Have an HVAC contractor verify duct sizing and sealing, as poorly sealed ducts reduce efficiency significantly. The upflow configuration works best with basement or utility closet installation.
Can I use this in an apartment or condo? +
Yes, the 22-inch height and 74 dBA noise level work in multi-family settings, though you'll want to confirm flue routing with building management. PVC exhaust piping makes venting through exterior walls feasible. Check lease restrictions on HVAC modifications first.
How much will this save me compared to an older furnace? +
A 96% AFUE furnace saves roughly 15-20% on heating costs versus a 78-80% AFUE unit from the 1990s. In northern climates, that's $20-40 monthly during winter. Cooling savings with 13 SEER are modest compared to 16+ SEER systems, approximately $10-15 monthly in peak summer.
Is Goodman reliability equal to Lennox or Carrier? +
Goodman's reciprocating compressors are reliable but less refined than scroll compressors in premium brands. Service is straightforward and parts are inexpensive. You're trading some performance finesse for lower upfront cost and straightforward repair accessibility.
What does the 10-year warranty actually cover? +
Parts coverage includes the compressor, heat exchanger, and major components with registration. Labor is typically not covered. Refrigerant and startup charges may be excluded. Review the full warranty document before purchase.

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