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

// Bottom Line

This Goodman system works best for homeowners upgrading from older equipment or contractors stocking reliable, mid-range units for residential jobs. The 14 SEER air conditioner and two-stage burner deliver respectable efficiency without premium pricing, though it won't match high-end systems.

Review

Goodman's 3-ton gas furnace and air conditioner system represents the practical middle ground in residential HVAC. Priced at $2,641, it combines a 14 SEER cooling unit with an 80% AFUE furnace in an upflow configuration suitable for most homes. This system targets contractors and homeowners seeking reliability without premium pricing, backed by Goodman's longstanding presence in the residential market.

Performance specs reveal a competent, no-frills design. The air conditioner delivers 36,000 BTU cooling with a scroll compressor operating at single-stage capacity. On the heating side, the two-stage burner outputs 60,000 BTU through a variable-speed blower capable of 1600 CFM maximum. The 73 dB noise level sits at average for this class. R410A or R22 refrigerant compatibility offers installation flexibility, though R410A is standard for new units.

Pros & Cons

Pros

14 SEER cooling efficiency exceeds SEER2 10 baseline, reducing summer operating costs noticeably
Two-stage burner with 60,000 BTU output provides responsive heating and better part-load efficiency than single-stage alternatives
Variable-speed blower motor adjusts CFM up to 1600, optimizing comfort and reducing energy waste during partial-load operation
10-year warranty with online registration covers compressor and parts, standard for this price tier
Scroll compressor design is proven durable across thousands of residential installations, with repair parts widely available

Cons

Single-stage cooling compressor cannot modulate capacity, cycling on and off rather than adjusting output smoothly
80% AFUE meets code but trails high-efficiency furnaces at 90% AFUE, costing roughly $150-200 more annually in fuel
Not ENERGY STAR certified, limiting appeal to efficiency-focused buyers and some utility rebate programs

Who Should Buy

Best For

Budget-conscious homeowners in moderate climates who value straightforward reliability and contractors needing dependable stock units for 3-ton replacement jobs. The two-stage heating and variable-speed blower justify the $2,641 price without overspecifying.

Consider Alternatives If

Buyers prioritizing cutting-edge efficiency ratings or those in extreme climates where higher SEER2 and AFUE ratings provide faster ROI should explore premium options above $3,500.

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

$2641

Buy at HVACDirect →

Installation

Installation requires standard three-phase 120V electrical service with 18.7 to 30-amp breaker sizing. The upflow cabinet measures 30 inches tall by 17.5 inches wide by 21 inches deep, fitting standard utility closets or basements. Metal exhaust flue is mandatory. Suction and liquid lines come with 3/4-inch insulation, and the system includes valve ports sized 3/4-inch suction and 3/8-inch liquid for straightforward line connections.

Warranty & Reliability

Coverage includes 10 years on compressor and parts when registered online at manufacturer's site. This matches Goodman's standard residential warranty and covers defects in workmanship and materials. Evaporator coil carries separate protection under Goodman's coil warranty, protecting against refrigerant leaks through the heat exchanger.

Specifications

SKU	LS38343830
Brand/Manufacturer	Online Supply
Cooling BTU	36,000
Heating BTU	60,000
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 Ton
Height	30"
Width	17.5"
Depth	21"
Resources	CAPF Installation Manual CAPF 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	Upflow / Downflow
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	30 feet

Frequently Asked Questions

How does 14 SEER compare to modern systems? +

14 SEER exceeds SEER2 10 baseline by roughly 20-25% in real-world cooling efficiency. However, newer SEER2 ratings better reflect variable-speed and multi-stage performance. This unit's single-stage compressor means it cycles rather than modulates, reducing efficiency during part-load hours typical in spring and fall.

Is this system right for upflow installation in my basement? +

Yes, the upflow configuration is designed for basement placement. At 35 pounds and 30 inches tall, it fits standard mechanical spaces. Ensure adequate clearance above for return air and proper metal flue venting to outside. Your installer should verify blower discharge reaches ductwork efficiently.

What does 80% AFUE actually cost me in heating bills? +

An 80% AFUE furnace converts 80 cents of every fuel dollar to heat. Annual heating cost depends on your climate and usage, but upgrading from 75% AFUE saves roughly $150-200 yearly. Premium 90% AFUE units cost $1,000-1,500 more upfront and pay back in 5-10 years in cold climates.

Should I buy this or wait for a higher SEER2 unit? +

This makes sense if your current system is 10+ years old or below 13 SEER. The efficiency bump alone provides meaningful savings. However, if your old system runs reliably and energy costs are low, a SEER2 12-14 unit will deliver similar performance at lower total cost.

What happens after the 10-year warranty expires? +

You're responsible for repair costs. Scroll compressors are durable and parts remain available, so repair costs typically run $800-1,500 for compressor replacement. Extended warranties are available at purchase through Online Supply if desired.

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