3 Ton 14.5 SEER 80% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal Review 2026

// Bottom Line

This Goodman system works well for homeowners seeking reliable, budget-conscious cooling and heating without premium efficiency features. It's practical for moderate climates and standard residential applications where SEER 14.5 and basic two-stage heating meet comfort needs without stretching the budget.

Review

The Goodman 3-ton system sits firmly in the contractor-grade, budget-conscious category. At this price point with 14.5 SEER1 cooling and 80% AFUE heating, you're getting functional equipment that delivers real performance without premium features. The horizontal A-coil configuration and two-stage burner show thoughtful design for practical installation and user comfort, though efficiency specs lag behind market leaders pushing 18+ SEER and 95% AFUE.

Performance-wise, the 36,000 BTU cooling capacity and 120,000 BTU heating match a genuine 3-ton load. The 14.5 SEER1 rating means summer electric bills drop noticeably compared to older 10-SEER systems, typically saving 30-40% on AC costs. The multi-speed blower manages airflow at 2,000 CFM maximum, and the two-stage burner modulates between high heat and partial output. However, the 73 dB noise level and single-stage compressor indicate this unit prioritizes cost over quietness or efficiency refinement.

Pros & Cons

Pros

14.5 SEER1 cooling efficiency is solid mid-range performance, delivering real energy savings versus older 10-13 SEER units
Two-stage burner design adapts heating output to outdoor temperature, improving comfort during milder days
3.5-ton cooling (36,000 BTU) and 120,000 BTU heating handles most 3-ton homes adequately
Multi-speed blower motor optimizes airflow and reduces unnecessary runtime costs
Horizontal A-coil configuration fits tight attic spaces where vertical units won't work

Cons

80% AFUE heating efficiency is dated by today's standards, where 90-95% AFUE is common at similar price points
Single-stage compressor on the cooling side creates on-off cycling rather than variable capacity modulation
73 dB noise level runs louder than high-efficiency competitors, noticeable in quiet neighborhoods
No ENERGY STAR certification signals this isn't optimized for maximum efficiency incentives

Who Should Buy

Best For

Homeowners replacing a 10-15 year old system who prioritize upfront affordability over premium efficiency, and contractors installing in price-sensitive markets where SEER 14.5 represents meaningful improvement. This system is ideal for moderate climates where heating isn't extreme and cooling demand is seasonal rather than year-round.

Consider Alternatives If

Energy-conscious buyers in hot climates should explore SEER 16+ units, and anyone with government rebates available will find better ROI with ENERGY STAR certified equipment meeting current efficiency standards.

3 Ton 14.5 SEER 80% AFUE 120,000 BTU Goodman Gas F

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Installation

This horizontal configuration fits tight attic spaces, a major advantage for retrofits. The unit requires 120V single-phase 60Hz power with 18.7-30 amp breaker support, standard for most homes. Refrigerant lines use industry-standard 3/8 inch liquid and 3/4 inch suction connections with matching valve ports. Metal exhaust flue is required for the gas furnace. Most installations complete in a day for experienced crews familiar with Goodman systems.

Warranty & Reliability

Coverage extends 10 years with online registration, which is competitive at this price tier but trails premium brands offering 12-15 years. Registration is straightforward and recommended. This warranty covers parts and labor on compressor failure and refrigerant leaks, the most costly failure modes. Evaporator coil coverage is separate through Goodman's program. Read the fine print carefully regarding claim procedures and any maintenance requirements to stay covered.

Specifications

SKU	LS38343830
Brand/Manufacturer	Online Supply
Cooling BTU	36,000
Heating BTU	120,000
Refrigerant	R410A or R22
Electrical	120 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	73
Weight (in lbs)	35.000000
Feature	Spec
Energy Star	No
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Line	3/8"
Suction Line	3/4"
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	30 Amps
Min. Breaker Size	18.7 Amps
Tonnage	3.5 Ton
Height	24.5"
Width	21.125"
Depth	26"
Resources	CHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 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.
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Metal
Furnace Efficiency / AFUE	80%
Blower Motor	Multi-Speed
Maximum CFM	2000
Configuration	Horizontal
Burner Stages	Two
Fuel Type	Gas
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	30 feet

Frequently Asked Questions

How does 14.5 SEER1 compare to what I have now? +

If replacing a 10-SEER unit from 2010, expect 30-40% lower cooling energy costs. If replacing 13-SEER equipment, savings drop to 10-15%. SEER1 is the new rating standard, so direct comparison to older SEER ratings requires conversion, but 14.5 represents solid mid-range performance today.

Will this fit my attic space horizontally? +

Yes, horizontal A-coil configuration is designed for attic mounting. At 24.5 inches tall and 30 inches deep, verify your attic clearance before ordering. You'll need the 3/8 inch suction line insulation accounted for in space planning. Most retrofit attics accommodate this unit without major structural work.

Is 80% AFUE heating efficient enough? +

80% AFUE means 20% of fuel energy is lost up the chimney, which is acceptable but not optimal. Modern standard is 90-95% AFUE. Over 20 years, a 90% AFUE unit saves roughly 15-20% on heating costs, which may offset the higher purchase price depending on heating season length in your location.

How does this compare to Lennox or Carrier units at similar prices? +

Goodman offers reliable performance at lower cost but with less refinement. Lennox typically scores higher on SEER efficiency and quietness. Carrier falls between Goodman and Lennox. For purely budget-conscious replacements, Goodman performs similarly to competitors at this price, but premium brands justify higher costs through efficiency and reliability data.

What does the 10-year warranty actually cover? +

Parts and labor on compressor failure and sealed system leaks are primary coverage. Evaporator coil has separate warranty through Goodman. Warranty excludes wear items, maintenance-related failures, and improper installation. Always register online immediately to activate coverage and retain proof of purchase.

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