Independent Review · Updated June 2026

Goodman 3 Ton 14 SEER 92% 100,000 BTU Furnace & AC System - R410A Horizontal

Budget-friendly 3-ton combo with solid 92% efficiency and Energy Star certification

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
Goodman 3 Ton 14 SEER 92% 100,000 BTU Furnace & AC System - R410A Horizontal
Current Price
$89
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman/ACiQ horizontal unit works best for contractors and homeowners replacing older equipment on tight budgets who need dependable mid-range performance. The 92% AFUE and 14 SEER rating deliver solid efficiency gains without premium pricing, making it ideal for cost-conscious residential replacements.

Review

The Goodman 3 Ton 14 SEER furnace and AC combo represents one of the market's straightforward value propositions for residential HVAC replacement. Branded as ACiQ at $89 for the furnace unit alone, this horizontal configuration targets contractors and homeowners who prioritize upfront affordability without sacrificing baseline performance. The system combines a gas furnace with R410A air conditioning in a compact footprint suitable for attic, basement, or crawlspace installation.

Performance metrics align with mid-market expectations. The furnace delivers 92% AFUE efficiency and 36,000 BTU heating capacity, while the cooling side produces 36,000 BTU at 14 SEER with a single-stage scroll compressor. Multi-speed blower motor technology manages CFM output up to 2,000, adapting to real-world load conditions. The system requires 208-230V single-phase 60Hz power with breaker sizing between 22.4 and 30 amps, making installation straightforward in most residential panels.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency beats budget alternatives and qualifies for Energy Star
  • 14 SEER cooling matches mid-tier performance standards for 3-ton systems
  • R410A refrigerant is industry standard and widely available for service calls
  • Multi-speed blower motor optimizes airflow and comfort across heating and cooling cycles
  • 10-year warranty with online registration provides reasonable coverage at this price point
  • Horizontal configuration suits tight spaces like attics or crawlspaces effectively

Cons

  • Single-stage burner and condenser limit efficiency compared to two-stage competitors
  • 74 dB noise level is acceptable but louder than premium scroll compressor units
  • PVC exhaust flue requirement limits installation flexibility in some older homes

Who Should Buy

Best For

Contractors doing volume residential replacements and budget-conscious homeowners who want reliable heating and cooling without paying for modulating or two-stage features. This system shines in mid-sized homes (1,500-2,500 sq ft) where 3 tons of capacity matches typical heating and cooling loads.

Consider Alternatives If

Homeowners seeking premium efficiency, variable-speed components, or quiet operation should explore higher-end systems with modulating furnaces and inverter-driven compressors.

Goodman 3 Ton 14 SEER 92% 100,000 BTU Furnace & AC
$89
Buy at HVACDirect →

Installation

Horizontal orientation simplifies tight-space installations typical of attics or shallow crawlspaces. Plastic PVC exhaust flue compatibility reduces venting complexity and cost compared to metal alternatives. Refrigerant lines include 3/8-inch liquid and 7/8-inch suction connections with standard sweat valve fittings. The 120-pound weight and 36-inch height fit through standard framing, though technicians need adequate workspace for coil clearance.

Warranty & Reliability

Goodman's 10-year comprehensive warranty activates through online registration, providing solid protection against defects in parts and workmanship. This coverage compares favorably to budget competitors but falls short of extended 10/10/5 plans offered by some premium brands. Registration ensures coverage validity, making it essential to complete before activation.

Specifications

SKUACIQ-36-HPC-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU36,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
Blower MotorMulti Speed
Maximum CFM2000
ConfigurationHorizontal
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Height36"
Width29"
Depth29"
ResourcesGoodman Specifications Goodman Customer Brochure Goodman Installation Instructions Goodman Kit Instructions Goodman Parts Manual Goodman Service Manual Goodman 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.
Liquid Line3/8"
Suction Line7/8"
Tonnage3 Ton
StyleA-Coil
ReplacesGSZ140371
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 amps
Min. Breaker Size22.4 amps
Valve TypeSweat
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

What size home does a 3-ton system serve? +
Three tons of capacity typically matches homes between 1,200 and 2,400 square feet, depending on climate, insulation, and sun exposure. Manual J load calculations confirm exact sizing for your specific location and construction. Undersized systems run continuously; oversized units short-cycle and waste energy.
Can I install this in my attic with existing ductwork? +
Yes, the horizontal configuration and 36-inch height fit most attic framing. Verify clearance around the unit for maintenance access and confirm your ductwork diameter matches the multi-speed blower's 2,000 CFM maximum output capacity to avoid airflow restrictions.
How does 14 SEER compare to newer systems? +
14 SEER represents solid mid-range cooling efficiency, roughly 25-30% better than 10-year-old units. SEER2 ratings (current standard) typically run 1-2 points lower than SEER, so expect real-world performance closer to 12-13 SEER2 equivalency under modern testing.
Should I buy this or wait for higher SEER models? +
Higher SEER systems cost 30-50% more upfront but recover costs slowly through energy savings. Choose this unit for immediate replacement needs or rental properties. Invest in 16+ SEER for owner-occupied homes with 10+ year holding periods.
What does the 10-year warranty cover? +
Goodman's warranty covers manufacturing defects in compressors, motors, and cabinet components after online registration. It does not cover installation labor, refrigerant charging, or damage from improper service.

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