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 with 13 SEER cooling at an unbeatable 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
$415
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This 3-ton ACiQ combo system delivers exceptional heating efficiency at 97% AFUE with solid 13 SEER cooling, making it ideal for budget-conscious homeowners replacing older two-piece systems. At $415, you're getting Energy Star certified performance without paying premium brand markups.

Review

The ACiQ 3-ton upflow system represents what happens when manufacturers strip away brand premiums and focus on core performance. This 120,000 BTU furnace paired with a 36,000 BTU condenser delivers dual-fuel capability for natural gas or propane heating. It's AHRI certified (certificate 7424268) and Energy Star qualified, meaning it clears regulatory hurdles while staying remarkably affordable. The upflow A-coil configuration fits standard attic or basement installations where space matters.

Heating performance leads here with an industry-leading 97% AFUE, translating directly to lower utility bills across heating seasons. The modulating burner automatically adjusts output rather than cycling full-blast, reducing temperature swings and gas consumption. Cooling delivers 13 SEER1 efficiency via a single-stage reciprocating compressor and R454B refrigerant. The variable-speed ECM blower reaches 2000 CFM maximum, improving room-to-room temperature balance compared to fixed-speed alternatives. At 74 dBA, expect noticeable but not excessive noise during operation.

Pros & Cons

Pros

  • Exceptional 97% AFUE heating efficiency reduces natural gas or propane consumption significantly compared to 80-90% units
  • Energy Star certified with R454B low-GWP refrigerant, supporting environmental compliance and future regulations
  • Modulating burner stages optimize heating output across temperature ranges, reducing energy waste during mild weather operation
  • Variable-speed ECM blower motor with 2000 CFM maximum capacity enables better air distribution and comfort control
  • 10-year warranty with online registration provides solid long-term protection at this price tier

Cons

  • Single-stage cooling compressor means the AC runs at full capacity or not at all, reducing seasonal efficiency and comfort during mild days
  • 74 dBA noise level is audible during operation, particularly noticeable in quiet residential settings or bedrooms
  • Reciprocating compressor design is less refined than scroll compressors, resulting in more vibration and potential maintenance intervals

Who Should Buy

Best For

This system suits homeowners replacing failing 10-15 year old furnace and AC combos who prioritize upfront savings and heating efficiency. It's particularly attractive in climates with long heating seasons where the 97% AFUE delivers measurable yearly savings.

Consider Alternatives If

Buyers needing variable-capacity cooling or those valuing whisper-quiet operation should explore variable-speed compressor systems, which cost more but offer superior comfort and efficiency in moderate climates.

3 Ton 13 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
$415
Buy at HVACDirect →

Installation

Installation suits experienced HVAC technicians familiar with sweat valve connections. The system requires 115V single-phase 60Hz power with breaker sizing between 19.1 and 30 amps, fitting standard residential electrical panels. Plastic or PVC exhaust flue venting is required for the furnace, common in modern homes. The right-mounted flue location may require routing verification with existing ductwork before ordering.

Warranty & Reliability

A 10-year parts warranty activates through online registration, covering compressor, heat exchanger, and coil components. This exceeds many budget-tier competitors offering 5-year limited coverage. Registration is straightforward and recommended immediately after installation to document coverage dates and protect against disputes.

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"
ResourcesCAPF Installation Manual CAPF 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

What does 97% AFUE actually mean for my heating bills? +
AFUE (Annual Fuel Utilization Efficiency) at 97% means 97 cents of every dollar spent on gas heats your home, with only 3 cents lost in venting and combustion. Compared to an 85% unit, you'll save roughly 12% on heating costs annually, or $150-300 depending on climate and usage patterns.
Is this compatible with my existing ductwork and thermostat? +
Yes, if your current system is 3-ton capacity. The upflow configuration suits attic or basement placement. Your existing thermostat connects directly, though upgrading to a programmable model optimizes the modulating burner performance. Ductwork compatibility depends on airflow requirements, verified during professional assessment.
How does 13 SEER1 compare to newer systems? +
SEER1 at 13 meets Energy Star minimums but sits below newer 16-18 SEER2 units. The single-stage cooling limits part-load efficiency during spring and fall operation. It's adequate for cooling needs but won't deliver the ultra-low utility bills of variable-speed alternatives.
Why is this system $100-200 cheaper than similar Goodman units? +
ACiQ is Goodman's value brand, eliminating marketing overhead and dealer markups. Performance and reliability are equivalent, though single-stage cooling and reciprocating compressor designs lack the refinement of premium lines. You're paying for function, not branding.
Does online registration warranty activation matter if I'm the second owner? +
Yes. Register immediately after installation. Second-owner coverage may require proof of ownership and typically reduces to 5 years unless original documentation is transferred with the home.

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