Independent Review · Updated June 2026

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

Solid 14 SEER cooling meets 80% AFUE heating at an aggressive price point.

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 14 SEER 80% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$732
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system delivers respectable efficiency ratings for homeowners seeking budget-friendly combined heating and cooling without sacrificing performance. At $732, it's an entry-level option that makes sense for contractors doing straightforward upflow installations in modest-sized homes where mid-tier efficiency is acceptable.

Review

The Goodman 3-ton combination gas furnace and air conditioner system represents the entry-level segment of the residential HVAC market. This upflow configuration is designed for contractors and homeowners seeking straightforward replacement installations without premium pricing. At $732, it competes directly with other budget-oriented systems and draws appeal from value-conscious buyers. The unit combines two distinct functions, handling both cooling via a 14 SEER air conditioner and heating through an 80% AFUE furnace.

Performance specifications reveal a competent mid-range offering. The cooling side delivers 36,000 BTU output with a single-stage scroll compressor using R410A or R22 refrigerant. On heating, the two-stage burner produces 60,000 BTU, providing better staging than single-stage alternatives. The high-efficiency multi-speed blower motor reaches 1,200 CFM maximum airflow, helping distribute conditioned air effectively throughout the home. Electrical requirements are modest at 120V, 1-phase, 60Hz with a 30-amp maximum breaker.

Pros & Cons

Pros

  • 14 SEER cooling efficiency is competitive for the price tier, delivering 36,000 BTU cooling capacity
  • Two-stage burner on furnace side provides better modulation than single-stage units, improving comfort
  • High-efficiency multi-speed blower motor adjusts to demand, reducing energy waste across heating and cooling cycles
  • Compact footprint at 30 by 17.5 by 21 inches fits most tight closet or basement installations
  • 10-year parts warranty with online registration covers manufacturer defects across both components

Cons

  • 80% AFUE is outdated by current standards; 95%+ AFUE systems are now commonplace and save significantly on gas bills
  • Single-stage compressor on cooling side means it runs full-capacity or off, lacking the efficiency of variable-speed alternatives
  • 73 dB noise level is noticeably louder than premium models, which can matter in homes near bedrooms

Who Should Buy

Best For

Contractors installing replacement systems in existing homes where ductwork is already sized for upflow delivery and budget constraints are tight. Homeowners in moderate climates who prioritize affordability over premium efficiency ratings and don't require ENERGY STAR certification.

Consider Alternatives If

Anyone in high-heating regions or with naturally high utility bills should pursue 95% AFUE units instead, as the long-term gas savings justify the upfront cost premium.

3 Ton 14 SEER 80% AFUE 60,000 BTU Goodman Gas Furn
$732
Buy at HVACDirect →

Installation

Installation complexity is straightforward for experienced contractors. The unit requires a metal exhaust flue for gas discharge and accepts both R410A and R22 refrigerant, offering flexibility with existing lineset infrastructure. Suction lines need 3/4-inch diameter tubing with 3/4-inch insulation thickness, while liquid lines use standard 3/8-inch sizing. The 35-pound weight is manageable for single-technician handling. Most residential installs complete within one standard service day.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty when buyers register online after purchase. Coverage applies to both the furnace and air conditioner components against manufacturing defects. This warranty is standard for the brand and provides meaningful protection against early failures. Labor costs and refrigerant charges typically fall outside coverage, so verify your installer's service policies before purchase.

Specifications

SKULS38343830
Brand/ManufacturerOnline Supply
Cooling BTU36,000
Heating BTU60,000
RefrigerantR410A or R22
Electrical120 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)35.000000
FeatureSpec
Energy StarNo
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Line3/8"
Suction Line3/4"
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 Amps
Min. Breaker Size18.7 Amps
Tonnage3 Ton
Height30"
Width17.5"
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.
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementMetal
Furnace Efficiency / AFUE80%
Blower MotorHigh Efficiency Multi-Speed
Maximum CFM1200
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypeGas
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

How does 14 SEER compare to newer air conditioner ratings? +
SEER ratings measure cooling efficiency relative to outdoor temperature. 14 SEER is respectable but ranks below modern standards. Current mid-range units achieve 16-18 SEER, meaning this system uses roughly 15-20% more electricity for cooling. Over a 15-year lifespan, that difference compounds into hundreds in extra utility costs, particularly in hot climates.
Will this furnace work with my existing ductwork? +
The 30 by 17.5 by 21 inch upflow A-coil configuration fits standard installations, though your specific ductwork must be sized for 1,200 CFM maximum airflow. Have an HVAC technician verify existing ductwork dimensions and static pressure drop. Undersized ducts reduce efficiency and comfort regardless of furnace quality.
What's the real-world heating efficiency of 80% AFUE? +
AFUE measures furnace fuel-to-heat conversion. 80% means 20% of your gas bill literally escapes through the flue as wasted heat. Modern 95% AFUE units waste only 5%. Annual heating bill differences are typically $300-600 depending on climate and usage, making premium efficiency worthwhile in cold regions.
Should I upgrade to a higher SEER system instead? +
Consider 16+ SEER units if your cooling season runs 5+ months annually or electric rates exceed $0.14 per kilowatt-hour. Break-even payback periods range 7-12 years depending on local energy costs. For short-term ownership or mild climates, this 14 SEER unit delivers acceptable value without overpaying for unused efficiency.
Does Online Supply provide installation or just equipment? +
Online Supply typically sells equipment only. You must hire a licensed HVAC contractor for installation, system commissioning, and refrigerant handling. Factory warranty registration requires proof of professional installation, so avoid DIY setup attempts.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.