Independent Review · Updated June 2026

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

96% AFUE gas furnace with 13 SEER cooling at an accessible 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 60,000 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 Goodman system makes sense for homeowners replacing aging equipment who want solid heating efficiency without premium pricing. The 96% AFUE furnace and 13 SEER air conditioner deliver respectable performance for moderate climates, especially in upflow applications where attic or basement installation works well.

Review

The Goodman 3-ton gas furnace and air conditioner system represents a pragmatic middle ground in the residential HVAC market. At $643, this ACiQ-packaged unit delivers 60,000 BTU heating capacity paired with 36,000 BTU cooling in an upflow configuration suitable for basements and attics. Energy Star certification signals mainstream efficiency standards without the premium pricing of high-efficiency boutique brands, making it accessible for homeowners managing equipment replacement budgets.

Performance metrics tell a solid story. The 96% AFUE furnace converts almost all incoming gas to usable heat, a meaningful jump from the 80-85% efficiency of units from 2010 and earlier. Cooling arrives at 13 SEER1, generating acceptable cooling-season efficiency without variable-stage complexity. Two-stage burner modulation reduces cycling losses, while the multi-speed ECM blower adjusts airflow from 0-1200 CFM based on demand. These design choices prioritize steady-state comfort over extreme modulation found in premium alternatives.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower gas bills compared to older units, translating to real savings on heating costs
  • 13 SEER cooling qualifies for Energy Star, reducing summer electricity consumption versus 10-SEER predecessors
  • Two-stage burner and multi-speed ECM blower enable better modulation, improving comfort and reducing short cycling
  • Lifetime heat exchanger warranty provides substantial protection against costly furnace failure
  • R454B refrigerant meets current environmental standards without requiring expensive retrofit retrofitting

Cons

  • Single-stage compressor limits cooling efficiency compared to variable-capacity or two-stage units in higher tonnage classes
  • 74 dB noise level is moderately loud for an outdoor condenser, noticeable in quiet neighborhoods
  • Reciprocating compressor technology is older and generally louder than scroll designs found in premium units

Who Should Buy

Best For

Homeowners in moderate climates replacing 10-15 year old systems who prioritize upfront affordability without sacrificing baseline efficiency ratings. Contractors installing multiple units annually for budget-conscious customers seeking reliable mid-tier performance.

Consider Alternatives If

Anyone in extremely hot climates where higher SEER ratings justify premium pricing, or homeowners with noise sensitivity concerns near bedroom windows or adjacent properties.

3 Ton 13 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$643
Buy at HVACDirect →

Installation

Standard field installation applies straightforward practices. The unit accepts 3/8-inch liquid lines and 7/8-inch suction lines with 3/8-inch insulation thickness, matching common contractor stock components. PVC flue compatibility suits modern venting without cast-iron ductwork replacement. Single-phase 115V electrical input requires a 19.1 to 30-amp breaker, manageable on most residential panels. Upflow airflow direction and A-coil design fit typical basement and attic placements encountered in retrofit work.

Warranty & Reliability

Coverage breaks down as follows: lifetime protection on the heat exchanger addresses the furnace's most expensive failure point, while 10-year replacement and 10-year parts coverage through online registration handles most installation-phase issues. This structure protects against early manufacturing defects without extending into the 15+ year lifespan typical system owners expect, requiring gap insurance or out-of-pocket spending after year 10.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU60,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger, 10 Years Unit Replacement, and 10 Years Parts 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
Height34.5"
Width17.5"
Depth28.75"
ResourcesGMEC96 Installation Manual GMEC96 Specifications Sheet GMEC96 Owner's Manual GMEC96 Service Manual GMEC96 Replacement Parts Manual GMEC96 Brochure Goodman Furnace 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 - ECM
Maximum CFM1200
Flue LocationRight
Burner StagesTwo
Fuel TypeGas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How much gas heating cost savings should I expect compared to my old 80% AFUE furnace? +
The 96% AFUE rating means 16 percentage points of additional efficiency. On a $1,200 annual gas bill, you'd save roughly $192 yearly assuming identical heating demand. Over a 15-year system life, cumulative savings reach $2,880 before accounting for rate increases, justifying equipment investment for most climates.
Will this 3-ton unit fit my upflow basement space with header height of 7 feet? +
The furnace measures 34.5 inches tall by 17.5 inches wide by 28.75 inches deep. With clearances required for service access and venting, verify at least 40 inches of overhead clearance. Your HVAC contractor should measure the actual installation footprint before ordering to avoid costly field modifications.
Is 13 SEER adequate cooling performance, or should I pay more for 14+ SEER? +
13 SEER delivers respectable cooling in moderate climates with average summer temperatures below 92 degrees Fahrenheit. In hot regions or homes with heavy solar exposure, 14+ SEER units recoup premium pricing through reduced air conditioning electricity. Contractor load calculations determine whether this tonnage cools adequately for your specific home.
How does this Goodman compare to Lennox and Carrier at similar price points? +
Goodman typically undercuts premium brands by 15-25% while matching baseline efficiency ratings. Lennox and Carrier often include advanced features like variable-speed compressors or enhanced controls. For replacement-only budgets without premium features, Goodman delivers equivalent heating and cooling at accessible pricing.
What does the lifetime heat exchanger warranty actually cover in practice? +
Lifetime protection covers manufacturing defects in furnace heat exchanger materials, the most expensive failure component. It excludes installation errors, improper maintenance, and normal wear. Registration activates coverage, so complete the online process immediately after installation to avoid claim denials.

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