Independent Review · Updated June 2026

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

High-efficiency modulating furnace paired with ENERGY STAR air conditioning

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 - Upflow
Current Price
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// Bottom Line
This Goodman system delivers excellent efficiency with a 97% AFUE furnace and 13 SEER air conditioner, making it ideal for homeowners seeking lower energy bills without premium pricing. The modulating burner and variable-speed ECM blower adapt to real-world demand, reducing cycling and wear while maintaining comfort in most climates.

Review

The ACiQ-branded Goodman 3 ton system combines a 100,000 BTU furnace with a 36,000 BTU air conditioner in a compact upflow A-coil configuration. This unit targets the mid-market segment where contractors need reliable equipment without aggressive pricing. The modulating furnace burner and variable-speed blower represent meaningful efficiency upgrades over older Goodman models, while the ENERGY STAR air conditioner addresses modern refrigerant and efficiency standards.

Where this system excels is heating efficiency. The 97% AFUE rating means 97,000 BTU of actual usable heat reaches your home from every 100,000 BTU of natural gas or propane burned. The variable-speed ECM blower runs at reduced speeds during part-load operation, consuming less electricity and reducing runtime noise. Cooling delivers 13 SEER using R454B refrigerant with a single-stage reciprocating compressor rated at 74 dB. For homeowners in climates where heating dominates the heating and cooling load, this translates to substantial annual savings.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means minimal heating fuel waste, delivering 97,000 BTU of usable heat from 100,000 BTU input
  • Modulating burner stages reduce short-cycling and improve temperature consistency compared to single-stage furnaces
  • Variable-speed ECM blower motor adjusts airflow up to 2000 CFM, improving efficiency and air distribution
  • 13 SEER air conditioner with R454B refrigerant meets current EPA standards and qualifies for ENERGY STAR
  • 10-year warranty with online registration provides solid protection at this price point
  • Single-stage reciprocating compressor is proven, serviceable technology trusted across thousands of installations

Cons

  • 13 SEER is competent but not premium, trailing 14+ SEER units by 7-15% in cooling efficiency
  • 74 dB noise level is moderately loud for outdoor operation, noticeable in quiet neighborhoods
  • 3.5 ton cooling capacity may oversized for some applications, creating short-cycling in mild climates

Who Should Buy

Best For

Contractors and homeowners in moderate climates (not extreme heat or cold) who prioritize heating efficiency and want balanced performance without the cost premium of higher SEER ratings. This system works well in transitional climates where heating loads dominate annual runtime.

Consider Alternatives If

Buyers in hot climates or who run air conditioning 8+ months yearly should consider 14+ SEER units, as the 13 SEER rating will cost more over time in cooling expenses.

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

Installation requires 115V single-phase 60Hz electrical service with a 19.1 to 30 amp breaker. Refrigerant lines use 3/8 inch liquid and 7/8 inch suction connections with sweat valve ports. The upflow cabinet (34.5 inches tall, 21 inches wide, 28.75 inches deep) fits standard closet or utility space configurations. PVC flue exhaust requires right-side venting. A licensed HVAC technician should handle refrigerant charging and electrical hookups.

Warranty & Reliability

Goodman provides 10 years of parts coverage when you register online within 30 days of installation. This is industry-standard for mid-tier equipment and covers compressor, heat exchanger, and controls. Labor is not included. Registration is straightforward and critical, so don't skip this step. The warranty represents solid protection for the system's lifespan.

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 Specifications 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
AHRI Certificate Number7424267
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does 97% AFUE compare to older furnaces? +
Standard furnaces from 2000-2010 operated at 80-85% AFUE, meaning 15-20% of fuel was wasted. This Goodman captures 97 cents of every dollar spent on fuel. On a $1,200 annual heating bill, you save $180-240 annually versus an 80% AFUE unit, recovering the efficiency premium in 3-5 years.
Is the 3.5 ton capacity right for my home? +
Cooling tonnage should match your Manual J load calculation, not guesswork. A 3.5 ton unit oversizes many 1,500-2,000 square foot homes, causing short-cycling and humidity issues. Have an HVAC contractor perform a free load assessment. Undersizing is equally problematic, so accuracy matters more than picking a standard size.
What does the modulating burner actually do? +
Instead of running at full 100,000 BTU output constantly, the modulating burner ramps between 40% and 100% capacity to match actual heating demand. This reduces temperature swings, cuts runtime by 15-25%, lowers gas consumption, and extends heat exchanger life by reducing thermal stress cycles.
Should I choose this over a Lennox or Carrier system? +
Goodman is owned by Daikin and manufactures reliable equipment at competitive pricing. Lennox and Carrier charge 20-30% more for similar specs, primarily for brand reputation. If budget is tight and you trust your installer, Goodman delivers solid value. Premium brands justify cost through advanced features, not baseline efficiency.
What if the system needs warranty work? +
Call Goodman's support line or your installing contractor with your registration number. Parts ship within 5-7 business days. You're responsible for labor costs unless you purchased a labor warranty separately. Keep your receipt and proof of registration accessible.

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