Independent Review · Updated June 2026

3 Ton 13 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

97% AFUE furnace with 13 SEER cooling, modulating gas burner, budget-conscious alternative

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 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
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// Bottom Line
This ACiQ system is ideal for contractors and homeowners seeking high heating efficiency without premium pricing. The 97% AFUE rating and modulating burner deliver substantial gas savings, making it smart for climate zones with significant heating demands.

Review

The ACiQ 3.5-ton system combines Goodman's well-established residential equipment with an attractive price point for contractors working on mid-market replacements. This horizontal configuration delivers 120,000 BTU of heating and 36,000 BTU of cooling capacity, fitting homes requiring moderate climate control. The system uses R454B refrigerant and A-coil evaporator design, aligning with current industry standards. ACiQ positions itself as a value-focused alternative to premium brands, offering genuine performance without unnecessary features.

The furnace's 97% AFUE rating ranks among the highest available for gas equipment, meaning nearly all fuel converts to usable heat instead of escaping through the flue. The modulating burner adjusts firing rate continuously, reducing short-cycling and maintaining steadier indoor temperatures. Cooling capacity reaches 13 SEER1 efficiency, which is respectable but trails newer 15+ SEER systems. The variable-speed ECM blower maximizes airflow at 2000 CFM while consuming less electricity than fixed-speed alternatives, particularly beneficial during partial-load conditions.

Pros & Cons

Pros

  • 97% AFUE modulating furnace matches or exceeds most mid-tier competitors in heating efficiency
  • Variable-speed ECM blower motor adjusts output from 0 to 2000 CFM for balanced comfort
  • R454B refrigerant meets current EPA standards with no planned phase-out
  • PVC/plastic exhaust flue compatibility simplifies installation in retrofit applications
  • 10-year warranty with online registration provides solid long-term protection

Cons

  • 13 SEER1 cooling efficiency lags behind modern 15+ SEER systems by 15-20% in seasonal performance
  • No Energy Star certification limits appeal to efficiency-focused buyers and rebate programs
  • Single-stage condenser cannot modulate cooling capacity, cycling on and off rather than ramping smoothly
  • 74 dB noise level runs slightly louder than quieter high-efficiency competitors

Who Should Buy

Best For

Contractors replacing older Goodman systems and budget-conscious homeowners in heating-heavy climates where furnace efficiency matters more than cooling. This system makes sense when heating costs dominate yearly utility bills.

Consider Alternatives If

Buyers prioritizing cooling efficiency or seeking Energy Star rebates should explore 16+ SEER systems with variable-capacity compressors and dual-stage cooling.

3 Ton 13 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
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Installation

This horizontal unit requires 208/230V single-phase 60 Hz power and a 19.1 to 30-amp breaker. Plastic PVC exhaust flue compatibility simplifies venting in tight spaces or retrofit scenarios. Standard suction line uses 7/8-inch copper with 3/8-inch insulation, while liquid line measures 3/8-inch. Total refrigerant line length supports up to 30 feet of run, accommodating split systems with remote condensers in most residential layouts.

Warranty & Reliability

Goodman's 10-year parts warranty activates through online registration, covering component failures but not labor or maintenance-related damage. Registration is straightforward and essential for maximum coverage. This standard-length warranty is typical for mid-tier equipment and provides reasonable protection against manufacturing defects without extending into premium tiers.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU120,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
Flue LocationRight
Energy StarNo
Burner StagesModulating
Fuel TypePropane, Natural Gas
Height24.5"
Width21.125"
Depth26"
ResourcesCHPF Installation Manual CHPF 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
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
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does 97% AFUE compare to standard 80% AFUE equipment in real-world savings? +
A 97% AFUE furnace converts 97 cents of every heating dollar to warmth, versus 80 cents with standard equipment. Over 10 years in a cold climate, upgrading saves roughly $1,500 to $2,500 in fuel costs depending on local gas prices and heating degree days. The modulating burner further reduces cycling losses in mild weather.
Can this horizontal unit fit in an attic or crawlspace? +
Yes, the 24.5-inch height and horizontal orientation fit standard attic joists and crawlspace clearances better than vertical units. Verify actual space dimensions before ordering. The 120-pound weight requires proper structural support and safe rigging access during installation. Ensure adequate return and supply ductwork clearance for airflow.
Is 13 SEER1 adequate for summer cooling in hot climates? +
13 SEER1 handles moderate cooling loads efficiently but underperforms in hot regions where interior temperatures exceed 95 degrees regularly. Consider 15+ SEER systems with variable-capacity compressors for superior cooling in southern climates. The single-stage compressor here cycles fully on and off, creating wider temperature swings.
How does ACiQ compare to Goodman's premium lines? +
ACiQ is Goodman's value brand, delivering proven components at lower prices than flagship Goodman models. You trade some noise reduction and seasonal efficiency for cost savings. Both carry identical 10-year warranties. ACiQ suits budget-conscious buyers and contractors; premium lines appeal to efficiency enthusiasts.
What does online warranty registration involve? +
Registration requires visiting Goodman's website, entering serial number and purchase date, and completing a brief form. Activation takes minutes and unlocks the full 10-year parts coverage. Without registration, coverage defaults to five years, so registration is essential immediately after installation.

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