Independent Review · Updated June 2026

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

Solid 92% AFUE furnace paired with 14 SEER cooling for reliable, efficient comfort

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 Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
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// Bottom Line
This Goodman system delivers competent heating and cooling for homeowners in moderate climates who want dependable performance without premium pricing. It's particularly well-suited for residential retrofits where an upflow configuration works with existing ductwork.

Review

Goodman has long been the value play in HVAC, and this 3-ton upflow system maintains that reputation. The combination of a 100,000 BTU furnace with a 36,000 BTU cooling capacity (3.5 tonnage rating) targets replacement installations in moderate residential homes. At the entry level of modern efficiency standards, this unit balances affordability with meaningful performance improvements over 15-year-old equipment.

The 92% AFUE rating represents solid heating efficiency for gas furnaces, roughly 12 percentage points better than 1990s baseline equipment. Cooling efficiency at 14 SEER is respectable but not exceptional, placing it in the mainstream tier rather than the premium segment. The scroll compressor and 2000 CFM maximum airflow deliver consistent performance, though the single-stage burner and condenser cannot modulate output during partial-load conditions, missing efficiency opportunities.

Pros & Cons

Pros

  • 92% AFUE furnace efficiency significantly reduces heating fuel costs compared to older 80% systems, translating to roughly $200-400 annual savings in many climates
  • 14 SEER cooling rating meets current minimum efficiency standards and qualifies for many state rebates and utility incentives
  • Multi-speed blower motor provides flexibility for zoning, variable airflow delivery, and quieter operation at lower speeds
  • PVC/plastic exhaust compatibility simplifies installation in many home configurations and reduces venting costs
  • 10-year warranty with online registration provides solid coverage for a mid-range system at this price point

Cons

  • 73 dBA noise level is noticeably louder than premium variable-speed models, may be audible in open floor plans
  • Single-stage furnace burner and single-stage condenser lack modulation for maximum efficiency during mild weather
  • Not Energy Star certified, meaning it doesn't exceed minimum federal standards and misses additional rebate opportunities

Who Should Buy

Best For

Budget-conscious homeowners replacing an aging furnace-AC combo who need solid efficiency gains without premium pricing. This system works well for moderate climates where single-stage operation handles seasonal demand adequately.

Consider Alternatives If

Anyone in cold climates needing maximum heating output, homes with sound-sensitive layouts, or buyers pursuing ENERGY STAR rebates should explore higher-tier alternatives.

3 Ton 14 SEER 92% AFUE 100,000 Goodman Gas Furnace
$0
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Installation

This upflow configuration fits standard closet or basement installations with horizontal return air capability. The compact 21x21x30 inch footprint and 35-pound weight simplify handling during replacement. PVC exhaust venting reduces installation complexity and cost compared to traditional B-vent systems. Electrical requirements are modest at 208/230v single-phase with 18.7-30 amp breaker sizing, standard for most residential panels.

Warranty & Reliability

Goodman backs this system with a 10-year comprehensive parts warranty when you register online, which is straightforward and handles most failure scenarios. This coverage is solid for the price point, though premium brands sometimes offer longer periods. Registration is essential, so don't skip that step after installation to activate full protection.

Specifications

SKULS38343830
Brand/ManufacturerOnline Supply
Cooling BTU36,000
Heating BTU100,000
RefrigerantR410A
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
Height30"
Width21"
Depth21"
ResourcesCAPT Installation Manual CAPT 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
Tonnage3.5 Ton
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

How much will this system reduce my heating bills? +
A 92% AFUE system versus an 80% unit (common in 1990s homes) improves efficiency by 12 percentage points. In a 5,000 heating degree-day climate using 80 therms annually, expect roughly $250-350 annual savings depending on local gas rates.
Can this furnace fit in a standard utility closet? +
Yes. At 21x21x30 inches, it fits typical bedroom closet or basement installations. Verify you have at least 18 inches of clearance above for service access and adequate return air path dimensions before ordering.
Is 14 SEER cooling adequate for Florida or Arizona? +
14 SEER provides baseline cooling for moderate climates but falls short in hot climates. In Arizona or South Florida, upgrading to 16+ SEER reduces runtime and energy costs meaningfully over the cooling season, justifying higher upfront investment.
How does this compare to higher-SEER Lennox or Carrier models? +
Higher-tier 16-18 SEER systems use variable-stage compressors and advanced controls for better part-load efficiency and quieter operation. Goodman's single-stage approach costs $800-1200 less upfront but runs longer cycles during mild weather.
What happens if I don't register for the warranty? +
Without online registration, you're limited to Goodman's standard limited warranty terms, which are narrower. Always register within 30 days of installation to unlock the full 10-year parts coverage.

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