3 Ton 14 SEER 80% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal Review 2026

// Bottom Line

This Goodman system makes sense for homeowners replacing a failed unit in moderate climates who prioritize upfront savings without sacrificing too much efficiency. The 80% AFUE furnace and 16 SEER2 air conditioner deliver solid performance at $1909, though you're missing the premium features found in higher-tier models.

Review

Goodman's 3-ton horizontal gas furnace and air conditioner system at $1909 occupies the sweet spot between economy and competence. This unit pairs an 80% AFUE furnace rated for 60,000 BTU with a scroll compressor air conditioner delivering 34,800 cooling BTU. The horizontal A-coil configuration makes it ideal for attic installations where space constraints rule out vertical setups. Goodman built its reputation on solid mid-market equipment, and this system reflects that positioning.

Performance numbers tell a straightforward story. The air conditioner pulls a 16 SEER2 rating, beating the advertised 14 SEER specification. The two-stage burner means partial-capacity operation during shoulder seasons, reducing fuel consumption when full heating isn't needed. The variable-speed blower adjusts CFM from near-silent operation up to 1600 CFM, optimizing comfort and energy use throughout the day. However, the 80% AFUE furnace remains baseline for current equipment, and the single-stage compressor creates cycling rather than smooth capacity modulation.

Pros & Cons

Pros

16 SEER2 air conditioner rating exceeds the advertised 14 SEER, delivering better cooling efficiency than expected
Variable-speed blower motor reduces energy waste and improves comfort compared to single-stage alternatives
Two-stage gas burner allows the furnace to run at partial capacity during mild weather, saving fuel
Horizontal configuration fits tight attic spaces where vertical units won't work
Energy Star certified with 10-year warranty when registered online

Cons

80% AFUE is baseline for modern furnaces, not exceptional, meaning higher heating costs than 95%+ models
Single-stage air conditioning compressor cycles on and off rather than modulating capacity, creating temperature swings
73.5 dB noise level is noticeably loud during compressor operation, potential issue in noise-sensitive homes

Who Should Buy

Best For

Homeowners in moderate climates needing a straightforward replacement who value upfront savings and can tolerate standard efficiency levels. Contractors seeking reliable equipment for budget-conscious residential jobs will appreciate the Goodman name and easy serviceability.

Consider Alternatives If

High-efficiency system buyers, homes in extreme climates requiring minimum seasonal operation, or noise-sensitive installations should look at units with higher AFUE ratings and variable-capacity compressors.

3 Ton 14 SEER 80% AFUE 60,000 BTU Goodman Gas Furn

$1909

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Installation

This system requires standard HVAC installation practices. Electrical demands are modest, 120V single-phase with 18.7 to 30 amp breaker sizing, making it compatible with existing home panels. The unit weighs 30 pounds, manageable for two technicians in tight spaces. Horizontal orientation needs proper condensate drainage and metal exhaust flue venting. Refrigerant lines arrive with 3/4 inch suction insulation, standard for preventing condensation loss.

Warranty & Reliability

Goodman provides 10 years of coverage once you register online. This is competitive with the industry standard and covers defects in materials and workmanship. Registration protects you from shortened warranty periods on unregistered units. The warranty doesn't cover installation errors, maintenance lapses, or damage from improper refrigerant handling.

Specifications

SKU	LS38783850
Brand/Manufacturer	Online Supply
Cooling BTU	34,800
Heating BTU	60,000
Refrigerant	R410A
Electrical	120 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	73.5
Weight (in lbs)	30.000000
Feature	Spec
Energy Star	Yes
SEER1 (Efficiency)	16
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	7/8"
Max Breaker Size	30 amps
Min. Breaker Size	18.7 amps
Tonnage	3 Ton
Height	21.125"
Width	17.5"
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.
AHRI Certificate Number	204633301
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Metal
Furnace Efficiency / AFUE	80%
Blower Motor	Variable Speed
Maximum CFM	1600
Configuration	Horizontal
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

The spec sheet says 14 SEER but shows 16 SEER2. Which is correct? +

Both are correct. The system carries a 16 SEER2 rating, which is the newer efficiency metric. The advertised 14 SEER appears to be an older or conservative estimate. SEER2 uses stricter testing conditions, so 16 SEER2 roughly equals approximately 13 SEER on the legacy scale, making the 14 SEER claim conservative.

Can I install this horizontally in my attic if I have limited height? +

Yes. This unit is specifically configured for horizontal mounting with 21.125 inch height, 17.5 inch width, and 26 inch depth. Confirm adequate attic access and ensure proper condensate drainage slopes downward. You'll need to route the metal exhaust flue safely outside and maintain clearance around airflow paths.

How does 80% AFUE compare to modern high-efficiency furnaces? +

80% AFUE is standard but not premium. For every dollar spent on gas, 80 cents becomes heat while 20 cents escapes. Modern high-efficiency units reach 95 to 98% AFUE, consuming significantly less fuel over 15-year lifespans. Choose 80% AFUE if budget matters now; choose 95%+ if heating bills concern you long-term.

Should I compare this to Bryant or Carrier units at similar prices? +

Goodman, Bryant, and Carrier all deliver reliable service at this price tier. Goodman typically undercuts Carrier on cost while matching functionality. Bryant sits between them. All three are repairable by most technicians, so brand matters less than local service availability and your warranty registration discipline.

Does the 10-year warranty cover evaporator coil failures? +

Yes, the warranty includes the Goodman evaporator coil. Registration is mandatory to activate this coverage. Without registration, many manufacturers limit warranties to shorter periods. Keep your receipt and confirmation email proving timely registration.

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