Independent Review · Updated June 2026

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

High-efficiency 3-ton combo system at a contractor-friendly price point

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
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ unit is built for contractors and homeowners replacing older Goodman equipment on a budget without sacrificing efficiency. The 96% AFUE furnace and 13 SEER air conditioner deliver solid performance for mixed climates, and the $643 price makes it accessible for replacement jobs where every dollar counts.

Review

The ACiQ 3-ton combined system represents solid middle ground in the residential HVAC market. This unit pairs a 40,000 BTU furnace with a 36,000 BTU air conditioner, handling most homes efficiently without premium pricing. Built on Goodman's proven platform, it carries ENERGY STAR certification and replaces three earlier models, making it familiar to contractors and straightforward for retrofit installations.

Efficiency numbers tell the real story. The furnace delivers 96% AFUE through its two-stage burner design, meaning 96 cents of every heating dollar converts to usable warmth. The air conditioner achieves 13 SEER1 cooling efficiency with a reciprocating compressor and R454B refrigerant. The variable-speed ECM blower motor (up to 1,200 CFM) runs only as hard as needed, reducing compressor cycling and energy consumption on shoulder season days when full capacity isn't required.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency exceeds most single-stage competitors in this price range
  • 13 SEER cooling with R454B refrigerant meets modern efficiency standards
  • Variable-speed ECM blower motor reduces runtime and electricity costs compared to fixed-speed alternatives
  • Two-stage burner provides better comfort and modulation than single-stage furnaces
  • 10-year warranty with online registration covers parts and labor
  • Direct replacement for GSX130362, GSX130363, and GSX130365 simplifies retrofit jobs

Cons

  • Single-stage air conditioner condenser limits part-load efficiency in mild weather
  • 74 dB noise level is audible from adjacent rooms, higher than variable-capacity units
  • R454B refrigerant availability may require special ordering at some supply houses

Who Should Buy

Best For

Contractors handling residential replacements in moderate climates who need reliable equipment without premium pricing. Homeowners upgrading from 10-year-old systems seeking measurable efficiency gains and lower utility bills, particularly in areas with moderate heating and cooling seasons.

Consider Alternatives If

Buyers in extreme climates demanding maximum part-load efficiency should consider variable-capacity systems, and noise-sensitive homeowners may prefer scroll compressor units with lower dB ratings.

3 Ton 13 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$643
Buy at HVACDirect →

Installation

This upflow A-coil configuration suits most residential basements and attic installations. Suction line diameter is 7/8 inches with 3/8 inch insulation, while liquid line runs 3/8 inches, requiring standard sweat valve connections. Plastic PVC exhaust flue is required. Electrical demand is modest: 115V single-phase 60 Hz with 19.1 to 30 amp breaker sizing. Straightforward piping and low electrical requirements reduce labor time.

Warranty & Reliability

Ten years of coverage applies to parts and labor when registered online within 60 days of installation. This mirrors industry standard for mid-tier equipment. Coverage protects against compressor failure and coil leaks, the two most expensive failure modes. Registration is required, so document the purchase and activation date immediately after commissioning.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU40,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
ReplacesGSX130362, GSX130363, GSX130365
Energy StarYes
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
Height30"
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.
AHRI Certificate Number7368841
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypePropane, Natural Gas
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

What's the actual cooling capacity in BTU? +
The air conditioner provides 36,000 BTU of cooling output at standard conditions. This handles 3 tons of thermal capacity, appropriate for homes between 1,400 and 1,800 square feet depending on insulation, climate zone, and sun exposure. Proper load calculation is essential before purchase.
Can this replace my old Goodman system without modifications? +
If you own a GSX130362, GSX130363, or GSX130365, this is a direct replacement requiring minimal ductwork changes. For other models, verify tonnage and airflow compatibility. Most replacements need new refrigerant line sizing and electrical verification, so hire a licensed installer.
How does 13 SEER compare to newer units? +
13 SEER is competitive for single-stage systems but below premium variable-capacity units reaching 16-18 SEER. In moderate climates, the efficiency difference translates to roughly 15-20 percent higher cooling energy than high-end alternatives, offset by the lower purchase price.
Is the ECM blower motor really more efficient than standard motors? +
Yes, substantially. Variable-speed ECM motors consume 75 percent less electricity than fixed-speed PSC motors during partial-load operation. Over a heating season, this can save 200-400 kWh annually depending on climate, reducing utility costs by $30-60 per year.
What does the 10-year warranty actually cover? +
Parts and labor on manufacturing defects including compressor, coil, and control board failures. It excludes damage from installation errors, improper maintenance, or refrigerant contamination. Online registration within 60 days is mandatory to activate coverage.

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