Independent Review · Updated June 2026

3 Ton 13 SEER 97% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

97% AFUE furnace with 13 SEER cooling delivers balanced efficiency and heating power

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 13 SEER 97% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This Goodman system excels for homeowners in moderate climates who prioritize heating efficiency and want a straightforward, proven combo unit. The 97% AFUE furnace is genuinely excellent for gas heating, while the 13 SEER air conditioner handles cooling competently without premium pricing.

Review

The Goodman 3 Ton gas furnace and air conditioner system represents the practical middle ground in residential HVAC. This downflow-configured combo unit pairs a 100,000 BTU furnace with a 36,000 BTU cooling coil, making it suitable for small to average homes. It's built on proven Goodman engineering with straightforward component selection, which contractors and homeowners appreciate for its service availability and replacement-part accessibility across North America.

The furnace delivers where it counts most, the heating side. Its 97% AFUE rating means 97 cents of every dollar spent on gas converts to usable heat, among the best available in standard-efficiency furnaces. The modulating burner adapts output in stages rather than simple on-off cycling, reducing energy waste. On cooling, the 13 SEER1 rating with R454B refrigerant is competent but not aggressive. The reciprocating compressor operates at single-stage capacity, which works well for moderate cooling demands but lacks the part-load efficiency of variable-capacity competitors.

Pros & Cons

Pros

  • Exceptional 97% AFUE heating efficiency reduces gas bills significantly compared to 80-90% systems
  • Modulating burner stages optimize heating output and reduce cycling, improving comfort and efficiency
  • Variable-speed ECM blower motor adapts to heating and cooling demands, using less electricity than fixed-speed alternatives
  • 13 SEER cooling with R454B refrigerant meets current environmental standards without compromise
  • 10-year warranty with online registration provides solid protection for major components
  • Energy Star certified system qualifies for utility rebates in many regions

Cons

  • 13 SEER cooling is respectable but trails 16+ SEER models if maximum AC efficiency is your priority
  • 74 dB noise level during cooling operation may be noticeable in quiet neighborhoods or bedrooms near outdoor unit
  • Single-stage compressor is less efficient than variable-capacity units during partial-load cooling scenarios

Who Should Buy

Best For

Homeowners in climates where heating costs dominate the annual HVAC bill will see the best ROI on this system. It's ideal for those upgrading from older furnaces with 80-85% AFUE who want proven reliability without paying premium prices for oversized cooling capacity.

Consider Alternatives If

Anyone in hot, humid climates relying heavily on air conditioning should consider 15+ SEER models, and buyers wanting a modulating cooling compressor won't find it here.

3 Ton 13 SEER 97% AFUE 100,000 BTU Goodman Gas Fur
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Installation

This downflow configuration suits basements, crawlspaces, and utility closets where ducts can feed downward. The A-coil style integrates with standard furnace plenums. Electrically, it runs on 115V single-phase 60 Hz standard household power with a 19.1 to 30-amp breaker requirement. Suction lines need 3/8 inch insulation. PVC flue venting keeps installation costs reasonable. Total unit height is 34.5 inches, making it fit most standard spaces.

Warranty & Reliability

Goodman includes a 10-year parts warranty when you register online, which is standard but solid coverage. This protects the compressor, heat exchanger, and major components against manufacturing defects. It does not cover labor, refrigerant recharge, or routine maintenance. Registration is simple and essential, do not skip it.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU100,000
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
Tonnage3.5 Ton
Valve TypeSweat
Height34.5"
Width21"
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.
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7424272
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does 97% AFUE compare to my old furnace? +
If your furnace is 80-85% AFUE, this upgrade cuts heating fuel costs by 12-17%. The 97% rating means minimal heat loss through the flue and more energy reaching your home. Over 15-20 years, savings typically exceed the equipment cost in heating-dominated climates.
Will this unit fit in my basement if I have limited space? +
The unit measures 34.5 inches tall, 21 inches wide, and 28.75 inches deep. Confirm your space allows at least these dimensions plus clearance for airflow and service access. Downflow configuration works well in basements with ducts below the unit.
Is 13 SEER cooling adequate for my home? +
13 SEER is adequate for moderate cooling climates and homes with good insulation. In hot, humid regions or homes with solar heat gain, a 15+ SEER unit may reduce summer cooling costs more significantly. Cooling efficiency matters less in heating-dominant climates.
How does this compare to a higher-SEER single-stage unit? +
Both have single-stage cooling, so cooling efficiency differences come mainly from brand and design tuning. This Goodman shines on the heating side with its 97% AFUE and modulating burner. If equal cooling is your baseline, you gain superior heating here.
What happens if something breaks after year 10? +
The 10-year warranty expires after a decade. Beyond that, repairs are out-of-pocket. Major component failures become more likely, so budget for potential replacement or service. Many units run 15-20 years, but warranty protection ends.

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