Independent Review · Updated June 2026

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

Solid 3-ton gas furnace and AC combo with 92% AFUE and 14 SEER efficiency

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 14 SEER 92% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
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// Bottom Line
This Goodman system is ideal for homeowners in moderate climates replacing older equipment or contractors building out standard residential installations. The 92% AFUE heating efficiency and 14 SEER cooling deliver real utility savings, especially if your previous system was 10+ years old.

Review

The 3-ton Goodman gas furnace and air conditioner system represents solid mid-market equipment for residential HVAC applications. Manufactured by Goodman, a division of Daikin with decades of commercial and residential experience, this upflow/horizontal A-coil configuration addresses typical single-family home cooling and heating needs. The system combines 100,000 BTU heating output with 36,000 BTU cooling capacity, making it suitable for homes between 1,500 and 2,000 square feet depending on climate and insulation.

Performance specs show competitive efficiency for the price point. The 92% AFUE furnace converts nearly all fuel energy to usable heat, reducing heating costs versus 80-85% baseline models. The 14 SEER air conditioning condenser delivers respectable cooling without premium pricing. Electric specifications call for 115V single-phase power with 18.7 to 30 amp breaker sizing, manageable for most homes. The multi-speed blower motor optimizes airflow between 0-1,600 CFM depending on demand, balancing comfort with runtime efficiency.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency reduces heating costs compared to 80% baseline units
  • 14 SEER cooling rating provides solid air conditioning performance without premium pricing
  • Multi-speed blower motor adjusts airflow for comfort and efficiency throughout the day
  • Upflow/horizontal configuration fits most residential installations with flexible placement options
  • 10-year warranty with online registration covers parts and labor peace of mind
  • Scroll compressor technology is proven durable and commonly serviced by local HVAC techs

Cons

  • Single-stage compressor means less precise temperature control than two-stage or modulating units
  • 73 dB noise level is audible during operation, noticeably louder than premium models
  • Not ENERGY STAR certified, missing potential rebates in some utility programs
  • R410A refrigerant compatibility requires careful handling during service and eventual replacement

Who Should Buy

Best For

Homeowners in zones 5-7 replacing systems older than 12 years will see payback within 5-7 years through lower utility bills. Contractors working on budget-conscious residential projects benefit from the straightforward design and rapid deployment without specialized training.

Consider Alternatives If

Buyers in extreme climates or those prioritizing whisper-quiet operation should explore variable-capacity systems or premium brands that offer 16+ SEER ratings.

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

Installation requires standard HVAC skills and tools. Upflow placement typically fits basement or utility closet spaces, with 34.5-inch height and 21 by 28.75-inch footprint leaving room for service access. Refrigerant lines use 3/8-inch liquid and 3/4-inch suction connections with 3/4-inch insulation thickness to minimize efficiency loss. PVC exhaust flue on the right side must vent to exterior safely. Full ductwork evaluation ensures proper airflow distribution across living spaces.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty when you register online after purchase. Labor coverage varies by dealer participation, so confirm coverage details before installation. The extended period provides reasonable protection against compressor failure or coil defects, though homeowners should maintain annual service to preserve warranty eligibility.

Specifications

SKULS38343830
Brand/ManufacturerOnline Supply
Cooling BTU36,000
Heating BTU100,000
RefrigerantR410A or R22
Electrical115 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
Tonnage3.5 Ton
Height34.5"
Width21"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information 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.
ConfigurationUpflow/Horizontal
StyleA-Coil
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
Blower MotorMulti Speed
Maximum CFM1600
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

How does 14 SEER efficiency compare to other systems? +
14 SEER is solid mid-tier performance. Budget units start at 13 SEER, while premium systems reach 18-20 SEER. Real-world monthly cooling costs differ by 15-25% between this unit and higher SEER models, depending on usage patterns and local electricity rates. Payback typically requires 5-10 years for the efficiency upgrade.
Will this fit my existing ductwork? +
The 1,600 CFM maximum airflow matches standard residential ductwork designed for 3-ton systems. However, undersized or heavily obstructed ducts reduce efficiency and comfort. Have a technician measure static pressure during installation to confirm proper ductwork sizing. Duct cleaning or minor modifications often improve performance.
Is 92% AFUE worth the upgrade from my 85% furnace? +
At 92% AFUE, you recover roughly 7 percentage points of wasted fuel. On typical heating bills of $1,200 annually, that represents $84-90 in yearly savings. Assuming $3,000-5,000 installation cost, payback ranges 35-50 years, making replacement more attractive if your furnace is 15+ years old or failing.
Can I use this system with variable refrigerant flow controls? +
This single-stage compressor design operates at full or partial capacity only, not modulating like inverter-driven models. It functions reliably with standard thermostats and zone controls, but cannot match the fine-tuning of premium variable systems. Cycling behavior may feel less seamless during mild weather.
What does the 10-year warranty actually cover? +
Parts coverage includes compressor, coil, and blower components. Labor varies by participating dealers. Registration is required within 30 days of installation. Warranty excludes wear items, improper installation, and refrigerant loss. Maintain annual service records to protect coverage.

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