Independent Review · Updated June 2026

Goodman 3 Ton 14 SEER 80% 120,000 BTU Furnace & AC System - R410A Upflow

Budget-friendly 3-ton combo with solid 80% AFUE and 16 SEER cooling efficiency.

7.8
IndustrialRank Score
Efficiency
7.9
Reliability
7.5
Value
8.3
Installation
8.2
Warranty
8.0
Goodman 3 Ton 14 SEER 80% 120,000 BTU Furnace & AC System - R410A Upflow
Current Price
$504
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This system works best for budget-conscious homeowners replacing older equipment in moderate climates where 80% furnace efficiency meets code. At $504, it's a pragmatic choice for those prioritizing upfront savings over premium performance, though it trails higher-SEER alternatives on long-term utility costs.

Review

The Goodman 3 Ton 14 SEER system represents the entry-level sweet spot in residential HVAC, pitched squarely at value-conscious contractors and homeowners. At $504, it undercuts premium brands significantly while delivering legitimately competent performance. This is a gas furnace and AC split system designed for upflow installation in basements or closets, using R410A refrigerant and built around a scroll compressor. Online Supply markets it as a no-frills workhorse, not a luxury appliance.

The furnace half delivers 36,000 BTU input at 80% AFUE efficiency with two-stage burners, while the AC side produces 36,000 BTU output at 16 SEER2 cooling. The multi-speed blower motor ramps down during partial-load conditions, reducing electricity waste when demand drops. Electrical specs require 208 or 230V single-phase 60Hz service with a 19.1 to 30-amp breaker. The 73 dBA noise level is moderate, neither quiet nor objectionably loud for basement placement.

Pros & Cons

Pros

  • Exceptional value at $504 with multi-speed blower motor and two-stage burner for better comfort
  • 16 SEER cooling efficiency on AC side with Energy Star certification for modern standards
  • Compact upflow/horizontal design fits tight closets and basements, 30 inches tall, 24.5 inches wide
  • Multi-speed blower reduces energy waste during partial load operation, common in spring and fall
  • Scroll compressor technology known for durability and quieter operation at 73 dBA

Cons

  • 80% AFUE furnace efficiency lags behind 95% high-efficiency models, costing more to heat over time
  • Single-stage condenser lacks variable cooling, cycling on/off rather than modulating output
  • Requires metal exhaust flue, limiting installation flexibility in some retrofit applications
  • Spec sheet lists confusing tonnage designation: marked as 3.5 Ton but with 36,000 BTU rating (actual 3 ton)

Who Should Buy

Best For

Budget-conscious homeowners in areas where building code requires minimum 80% AFUE furnaces, or those replacing 20+ year old systems who want immediate savings without premium pricing. Ideal for mild climates where furnace runtime is moderate, making efficiency gains less critical economically.

Consider Alternatives If

Anyone in very cold climates burning significant natural gas annually should investigate 95% AFUE systems despite higher upfront costs, as payback occurs within 5-7 years. High-efficiency buyers prioritizing lowest lifetime operating costs should skip this model.

Goodman 3 Ton 14 SEER 80% 120,000 BTU Furnace & AC
$504
Buy at HVACDirect →

Installation

Installation requires standard upflow/downflow positioning with metal exhaust flue venting to the exterior. The compact footprint (30 inches tall, 24.5 inches wide, 21 inches deep) fits most furnace closets without modification. A-coil configuration demands proper suction line insulation at 3/4 inch thickness with 50 feet of included line set. Proper refrigerant charge and ductwork sizing remain critical for rated efficiency.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty conditional on online registration. This covers compressor, heat exchanger, and major components, though labor is not included. For a budget-tier system, this warranty is respectable. Homeowners should register immediately upon installation to activate coverage and document the purchase date.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU36,000
Heating BTU36,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)30.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementMetal
Furnace Efficiency / AFUE80%
Blower MotorMulti-Speed
Maximum CFM2000
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypeGas
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.
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)16
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size30 amps
Min. Breaker Size19.1 amps
Tonnage3.5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is this really a 3-ton or 3.5-ton system? +
The specs show conflicting information. The spec sheet lists 3.5 Ton tonnage designation, but 36,000 BTU heating and cooling output equals exactly 3 tons (12,000 BTU per ton). Verify tonnage with your installer and ensure it matches your home's load calculation before purchase.
Can I install this in an attic for downflow configuration? +
The unit supports both upflow and downflow configurations per spec sheet. Attic installation is possible but requires proper metal exhaust flue venting and return air handling. However, attic heat loss in summer reduces cooling efficiency, so basement placement is typically preferred.
How does 80% AFUE compare to newer high-efficiency furnaces? +
80% AFUE means 20% of heating energy exits as waste through the flue. A 95% AFUE unit cuts waste to 5%, using substantially less gas annually. In a heating-heavy climate burning 1,500 therms yearly, the efficiency gap costs roughly $150-200 extra per season, justifying premium pricing over 7-10 years.
Will this qualify for energy efficiency rebates? +
The product listing notes rebates are available, though qualifying programs vary by utility and region. Most utility rebates target 90%+ AFUE furnaces and 16+ SEER systems. The 16 SEER AC qualifies easily, but the 80% furnace may not. Check with your local utility before purchase.
What happens if something fails after 10 years? +
Warranty expires at 10 years. Repairs become out-of-pocket. For a system this price tier, budgeting $200-500 annually for potential maintenance after year 8 is prudent planning as compressor reliability declines with age.

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