Independent Review · Updated June 2026

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

Solid mid-range 3-ton system with 92% efficiency and proven Goodman reliability

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 3-ton Goodman system hits the sweet spot for homeowners in moderate climates who want reliable heating and cooling without premium pricing. The 92% AFUE furnace and 14 SEER air conditioner deliver solid efficiency gains over older equipment, making it practical for replacing 10-15 year old systems.

Review

This 3-ton Goodman gas furnace and air conditioner combination represents the practical middle ground of residential HVAC equipment. It delivers respectable efficiency numbers without aggressive pricing that pushes buyers into premium territory. Built on Goodman's reputation for durability across thousands of contractor installations, this system balances cost control with performance that meets current efficiency standards. For homeowners replacing systems from the early 2000s, the upgrade path feels natural and cost-justified.

The 92% AFUE furnace converts nearly all fuel into usable heat, a meaningful step above 80-85% systems still operating in many homes. Cooling capacity reaches 36,000 BTU with 14 SEER efficiency, handling 3-ton loads effectively without premium variable-capacity complexity. The multi-speed blower motor adjusts CFM from lower levels up to 2000 CFM maximum, allowing the system to modulate comfort during shoulder seasons. Electrical requirements stay modest at 18.7 to 30 amps on 208/230v single phase, fitting standard residential service.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency reduces heating costs compared to 80% systems still common in older homes
  • 14 SEER air conditioner meets modern efficiency standards without crossing into high-efficiency pricing tiers
  • Multi-speed blower motor improves comfort by running at lower speeds during mild weather, reducing noise and energy use
  • Compact 21x21x22 inch upflow design fits tight attic or basement installations typical in residential retrofits
  • PVC exhaust compatibility simplifies venting requirements compared to Category III furnaces

Cons

  • 73 dB noise level is noticeably loud, roughly equivalent to a running dishwasher, potentially bothersome in quiet living spaces
  • Single-stage burner and compressor cannot modulate output, so it runs at full capacity or off without intermediate efficiency gains
  • Not ENERGY STAR certified, meaning it misses qualification for some utility rebates available to higher-efficiency models

Who Should Buy

Best For

Contractors and homeowners replacing aging split systems in homes without ducting modifications. This system works well for properties in moderate climates where 14 SEER cooling and 92% heating efficiency justify the equipment investment without stretching budgets.

Consider Alternatives If

Buyers seeking premium quiet operation, homes where noise carries into living spaces, or those wanting ENERGY STAR qualification and maximum rebate opportunities.

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

Installation follows conventional patterns for upflow configurations common in attics and basements. The compact 21x21x22 inch footprint allows routing around structural limitations in older homes. PVC exhaust piping simplifies flue runs compared to traditional metal chimneys. Technicians should verify adequate clearances for airflow around the unit and confirm electrical service matches 208/230v requirements before powering up.

Warranty & Reliability

Goodman provides 10 years comprehensive coverage with online registration, protecting against defects in materials and workmanship. This duration matches industry standards for split systems and covers both furnace and coil components. Registration is straightforward but required to activate full coverage, so contractors should complete this step during installation rather than leaving it to homeowners.

Specifications

SKULS38343830
Brand/ManufacturerOnline Supply
Cooling BTU36,000
Heating BTU100,000
RefrigerantR410A or R22
Electrical208 / 230v 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)35.000000
FeatureSpec
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE92%
Blower MotorMulti Speed
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Height22"
Width21"
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.
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
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

What's the actual heating output compared to cooling? +
The furnace delivers 100,000 BTU for heating while the air conditioner produces 36,000 BTU for cooling. This mismatch is intentional, as heating loads in winter far exceed cooling needs in most climates. The heating capacity handles zone heating and maintains comfort during extended cold periods.
Can this system fit in a standard attic installation? +
Yes. The 21x21x22 inch upflow configuration fits typical attic spaces better than larger systems. The 35-pound weight is manageable for standard joists. However, verify your actual attic clearance, access opening size, and ductwork layout before ordering, as modifications may be needed.
How much will my heating bill drop with 92% AFUE? +
Actual savings depend on your current system efficiency, local gas prices, and heating degree days. If replacing an 80% AFUE system, expect roughly 12-15% heating cost reduction. A 10-year-old 85% AFUE system replacement delivers approximately 8-10% savings.
Is 14 SEER adequate, or should I spend more for 16-18 SEER? +
14 SEER represents solid modern performance. Higher SEER systems cost 20-35% more and recoup investment primarily in very hot climates with extended cooling seasons. In moderate zones, 14 SEER provides good cost-to-efficiency balance without unnecessary premium spending.
Do I need online registration for the warranty to be valid? +
Yes. Goodman requires online registration to activate the 10-year coverage. Without it, warranty may be limited. Contractors should handle this during commissioning rather than relying on homeowners to complete it later.

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