Independent Review · Updated June 2026

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

97% AFUE furnace and 13 SEER AC combo at an aggressive 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 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$634
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ unit delivers exceptional heating efficiency at 97% AFUE with modulating burners and a variable-speed ECM blower, making it ideal for contractors seeking reliable mid-tier AC/furnace combos under $650. Best suited for budget-conscious homeowners in moderate climates who prioritize heating performance over cooling power.

Review

The ACiQ 3.5-ton gas furnace and air conditioner system occupies the practical middle ground of residential HVAC equipment. At $634, it undercuts premium brands while delivering Energy Star certification and respectable performance metrics. This unit replaces older Goodman models including GSX130362 and GSX130363, making it a straightforward retrofit option for contractors managing legacy equipment replacement across established customer bases.

Heating performance anchors this system with 97% AFUE efficiency and 120,000 BTU output from modulating burners that vary flame intensity based on demand. The 3.5-ton cooling capacity produces 36,000 BTU with 13 SEER1 efficiency and reciprocating compressor. A variable-speed ECM blower reaches 2000 CFM maximum, distributing conditioned air more intelligently than fixed-speed alternatives. The R454B refrigerant ensures compliance with EPA regulations through 2040.

Pros & Cons

Pros

  • 97% AFUE heating efficiency with modulating burners reduces fuel waste and monthly gas bills significantly
  • Variable-speed ECM blower with 2000 CFM max capacity provides balanced airflow and quieter operation than single-speed motors
  • R454B refrigerant meets current EPA standards and future-proofs against phase-out restrictions
  • Energy Star rated unit qualifies for rebates in many utility territories, offsetting purchase price
  • 10-year warranty with online registration covers both heating and cooling components
  • Reciprocating compressor in 3.5-ton capacity handles typical residential loads across single-family homes

Cons

  • 13 SEER1 rating is solid but not premium, trailing high-efficiency units at 15+ SEER by 15-20% cooling performance
  • Single-stage condenser limits cooling flexibility during mild weather, running at full capacity or off
  • 74 dB noise level at rated conditions audible from neighbors' properties during peak cooling season
  • Upflow configuration limits placement flexibility, ruling out basements or utility closets in many homes

Who Should Buy

Best For

Contractors stocking mid-range equipment for price-sensitive residential customers and homeowners replacing older Goodman systems who value heating efficiency. This works best in climates where heating demands exceed cooling needs, such as northern regions with moderate summers.

Consider Alternatives If

Homeowners in hot climates requiring aggressive cooling performance or those seeking premium efficiency ratings should explore 15+ SEER units or variable-capacity compressors instead.

3 Ton 13 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
$634
Buy at HVACDirect →

Installation

This upflow/horizontal configuration requires clear overhead or side clearance, typically 30 inches high and 24.5 inches wide. The plastic PVC exhaust flue simplifies venting compared to metal pipe requirements of older furnaces. Electrical demands remain modest at 115V single-phase, requiring a 19-30 amp breaker. Refrigerant lines need 3/8-inch liquid and 7/8-inch suction connections with 3/8-inch insulation thickness over 30 feet maximum.

Warranty & Reliability

The 10-year comprehensive warranty covers parts and labor when registered online, providing strong protection against compressor or heat exchanger failure. This matches competitor warranties in the mid-tier segment. Coverage extends to both heating and cooling components, though homeowners should verify AHRI Certificate 7424268 compliance with their installation technician to validate warranty eligibility.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU120,000
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
Height30"
Width24.5"
Depth21"
ResourcesCAPT Installation Manual CAPT 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 Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does the 97% AFUE rating compare to other furnaces at this price? +
97% AFUE places this unit in the high-efficiency tier, typically 2-4% above baseline equipment and matching competitors in similar price brackets. In cold climates, this translates to 15-25% annual heating cost reduction versus 90% AFUE models. The modulating burner makes the difference, adjusting output rather than cycling on-off.
Can this unit replace my existing Goodman GSX130362 outdoor unit? +
Yes, this ACiQ system explicitly replaces GSX130362, GSX130363, and GSX130365 models. However, verify your indoor coil compatibility and refrigerant lines match the 3/8-inch liquid and 7/8-inch suction specifications. Your HVAC contractor should confirm AHRI Certificate 7424268 pairing before installation to maintain warranty coverage.
Is 13 SEER adequate for hot climates? +
13 SEER1 is adequate for moderate climates but marginal for hot regions. Equipment operating 2000+ cooling hours annually should approach 15+ SEER to justify energy costs. This unit suits northern and transitional climates better, where heating dominates annual runtime and the 97% AFUE shines.
What makes the variable-speed ECM blower valuable? +
Variable-speed motors adjust to actual heating or cooling load, cutting energy consumption 10-30% versus constant-speed alternatives. The 2000 CFM maximum prevents oversized airflow noise and improves humidity removal during shoulder seasons when partial capacity operates more efficiently.
Does online warranty registration cost anything? +
No, online registration is free and required to activate the 10-year warranty. Homeowners or contractors register at the manufacturer's portal using the AHRI Certificate number and proof of purchase. Skip registration and coverage defaults to one year.

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