Independent Review · Updated June 2026

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

High-efficiency modulating furnace with 13 SEER cooling and 97% AFUE heating

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 - Horizontal
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// Bottom Line
This 3-ton ACiQ system is ideal for homeowners in moderate climates seeking balanced heating and cooling efficiency without premium pricing. The 97% AFUE furnace with modulating burners and variable-speed ECM blower makes it particularly suited for properties where winter heating costs are a concern, while the 13 SEER air conditioner handles summer cooling competently.

Review

The ACiQ 3-ton horizontal system combines a high-efficiency Goodman furnace with a mid-range air conditioner in a configuration built for basement, crawlspace, and attic installations. This A-coil design addresses a specific market segment, contractors replacing Goodman legacy equipment and homeowners balancing comfort upgrades with budget constraints. Energy Star certification and modern refrigerant support current efficiency standards, though the overall package positions itself as a practical middle-ground solution rather than a premium offering.

Heating performance leads the package with a 97% AFUE modulating furnace delivering 100,000 BTU using natural gas or propane, paired with a variable-speed ECM blower capable of 2000 CFM maximum. Cooling arrives through a single-stage reciprocating compressor rated at 36,000 BTU and 13 SEER, Energy Star qualified with R454B refrigerant. The furnace's modulating burner technology adjusts firing rates between minimum and maximum output, reducing cycling losses during mild weather when full capacity isn't needed.

Pros & Cons

Pros

  • 97% AFUE rating with modulating burners reduces heating costs significantly versus single-stage alternatives
  • Variable-speed ECM blower motor adjusts airflow from 0 to 2000 CFM for comfort and efficiency optimization
  • Energy Star certified with R454B refrigerant meets current environmental standards
  • 10-year warranty with online registration provides solid protection without registration complexity
  • Horizontal/downflow configuration offers flexible installation in basements, crawlspaces, and attics
  • 74 dB noise level keeps operation relatively quiet for basement installations

Cons

  • 13 SEER rating is mid-range, trailing competitors offering 14-16 SEER models at similar price points
  • Single-stage cooling compressor cannot match variable-capacity systems for part-load efficiency
  • 119-amp minimum breaker requirement demands circuit planning in older electrical systems
  • R454B refrigerant availability remains limited in some rural markets despite improvements

Who Should Buy

Best For

Contractors and homeowners replacing older Goodman GSX130362, GSX130363, or GSX130365 units will find this drop-in compatible. It's also well-suited for budget-conscious buyers in regions where heating dominates cooling demand, where the 97% AFUE furnace efficiency justifies the purchase over cooling-focused alternatives.

Consider Alternatives If

Homeowners in hot climates prioritizing cooling efficiency should explore 15+ SEER variable-capacity systems, and those with tight electrical infrastructure may face breaker upgrade costs.

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

Horizontal/downflow orientation requires 3/8 inch liquid line and 7/8 inch suction line with 3/8 inch insulation thickness for a maximum 30-foot run. Standard 115V single-phase 60Hz electrical with 19.1 to 30-amp breaker sizing fits typical residential panels. PVC exhaust flue compatibility simplifies venting compared to masonry chimney conversions. Licensed HVAC technicians should verify existing ductwork sizing and refrigerant line compatibility before retrofitting.

Warranty & Reliability

Ten-year parts coverage activates upon online registration, standard for mid-tier Goodman equipment. This protects against compressor, heat exchanger, and motor failures but excludes labor costs and wear items like filters. Registration takes five minutes online and should be completed immediately after installation to avoid coverage gaps.

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

Is this system compatible with my existing Goodman outdoor unit from 2015? +
Check your outdoor unit model number. This furnace replaces GSX130362, GSX130363, and GSX130365 outdoor units specifically. Pairing with unmatched outdoor units voids AHRI certification (7424272) and warranty coverage. Have your HVAC contractor verify compatibility before purchase.
What electrical upgrades are required before installation? +
Minimum 19.1-amp breaker and 115V single-phase 60Hz power are needed. Many homes have adequate capacity, but older panels may require 30-amp breaker installation. Call a licensed electrician to assess your panel before ordering to avoid installation delays.
How much will my heating bills drop with 97% AFUE compared to standard equipment? +
Upgrading from 80% AFUE to 97% AFUE saves roughly 17% of heating energy. Annual savings depend on climate, usage, and gas prices. In northern regions burning 1000 therms yearly at $1.50 per therm, you'd save approximately $255 annually.
Should I choose this or pay more for a variable-capacity 14+ SEER system? +
This makes sense if heating dominates your climate. Variable-capacity systems excel in cooling-heavy regions where air conditioning runs 6-9 months yearly. In balanced climates, the 97% AFUE furnace efficiency often delivers better total-year payback despite lower cooling SEER.
Does online registration for warranty coverage require annual steps? +
Registration is one-time upon installation. No renewal or annual verification is required to maintain the 10-year coverage, simplifying long-term ownership and claims filing.

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