3 Ton 14 SEER 92% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal Review 2026

// Bottom Line

This Goodman system is ideal for contractors and homeowners upgrading from older equipment who want solid efficiency without premium pricing. The 92% AFUE heating and 14 SEER cooling make it a practical choice for moderate climates where both heating and cooling loads matter.

Review

Goodman's 3-ton horizontal furnace and air conditioner system occupies the practical middle ground of residential HVAC. With a 100,000 BTU furnace output and 36,000 BTU cooling capacity, it's sized for most single-family homes without over-engineering. The horizontal configuration makes it ideal for crawl spaces and basement installations where vertical clearance is limited. This system hits the current efficiency baseline that contractors expect when replacing aging equipment.

The 92% AFUE heating efficiency and 14 SEER cooling represent solid mid-tier performance. A 92% AFUE furnace converts nearly all fuel to usable heat, outperforming the 80-85% efficiency of pre-2015 equipment by roughly 10-12% on heating costs. The 14 SEER cooling meets 2023 DOE requirements without premium pricing. The multi-speed blower runs at 2000 CFM maximum, adapting to heating and cooling loads independently. Electrical requirements are straightforward: 208/230v single-phase 60 Hz with a 30-amp maximum breaker.

Pros & Cons

Pros

92% AFUE furnace efficiency reduces heating costs significantly compared to 80-85% units still common in the field
14 SEER cooling efficiency meets current DOE standards without Energy Star premium pricing
Multi-speed blower motor adapts to varying load conditions, improving comfort and reducing runtime
PVC exhaust flue compatibility simplifies installation in tight spaces or retrofit scenarios
10-year warranty with online registration provides reasonable long-term protection
3.5-ton capacity bridges between undersized and oversized systems for most mid-sized homes

Cons

Single-stage burner and condenser mean less modulation for efficiency optimization in mild weather
73 dBA noise level is moderate, not ideal for noise-sensitive installations near bedrooms
R410A or R22 refrigerant compatibility adds service complexity since technicians must stock both
Not Energy Star certified, so it misses eligibility for some utility rebates
Scroll compressor is industry standard but offers fewer redundancy options than scroll compressors with backup pathways

Who Should Buy

Best For

Contractors upgrading mid-sized residential systems in mixed climates where both heating and cooling are essential, and homeowners replacing 15-25 year old equipment who want meaningful efficiency gains without flagship pricing. This system delivers practical performance for homes averaging 2000-2500 square feet.

Consider Alternatives If

Anyone seeking Energy Star certification, systems requiring ultra-quiet operation, or homes in extreme cold climates where a higher AFUE furnace would deliver better ROI.

3 Ton 14 SEER 92% AFUE 100,000 BTU Goodman Gas Fur

Buy at HVACDirect →

Installation

This unit requires plastic or PVC exhaust flue with the flue located on the right side, simplifying venting in most residential setups. The horizontal A-coil configuration needs proper condensate drainage planning. Refrigerant lines use standard 3/8-inch liquid and 3/4-inch suction sizing with 3/4-inch insulation thickness on the suction line. Installation manual and specification sheets are available as PDF resources. Most experienced HVAC contractors complete installation in 4-6 hours.

Warranty & Reliability

The 10-year parts warranty activates with online registration, offering genuine protection against manufacturing defects. This covers compressor, blower motor, heat exchanger, and coil failures. The warranty assumes proper installation and maintenance. Unlike some premium brands offering extended coverage, this represents industry-standard protection for mid-range equipment and should influence your service contract decisions.

Specifications

SKU	LS38343830
Brand/Manufacturer	Online Supply
Cooling BTU	36,000
Heating BTU	100,000
Refrigerant	R410A or R22
Electrical	208 / 230v 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	73
Weight (in lbs)	35.000000
Feature	Spec
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.
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	92%
Blower Motor	Multi Speed
Maximum CFM	2000
Configuration	Horizontal
Flue Location	Right
Burner Stages	Single
Fuel Type	Gas
Height	21"
Width	21.125"
Depth	26"
Resources	CHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
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	3.5 Ton
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	30 feet

Frequently Asked Questions

What size home is this system appropriate for? +

The 3.5-ton capacity with 100,000 BTU heating and 36,000 BTU cooling suits homes between 1800-2500 square feet in moderate climates. Oversized homes in cold regions may need a 4-5 ton unit. Use load calculations rather than rules of thumb for accurate sizing.

Can I use existing R22 refrigerant lines or do I need R410A? +

This unit accepts either R410A or R22 refrigerant, but you cannot mix them. Confirm your existing system's refrigerant before connecting. If replacing an older R22 system, you can retrofit to R22 compatibility, but R410A is preferred for new installations and provides better efficiency.

How much will this reduce my heating and cooling costs compared to a 15-year-old system? +

A 92% AFUE furnace versus 80% AFUE saves roughly 12-15% on heating costs. The 14 SEER versus older 10 SEER cooling saves 30-40% on cooling energy. Combined savings typically range 15-25% depending on climate and usage patterns.

Does this qualify for federal tax credits or utility rebates? +

Federal tax credits require Energy Star certification, which this unit lacks. However, many local utilities offer rebates for systems meeting 14+ SEER and 92%+ AFUE regardless of Energy Star status. Check your utility's current incentive programs before purchasing.

What does the 10-year warranty actually cover? +

The warranty covers manufacturing defects in compressor, blower motor, heat exchanger, and evaporator coil when properly installed and registered online. Labor is typically excluded. Verify registration requirements with the installer before installation begins.

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