Independent Review · Updated June 2026

3 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

96% AFUE furnace with 14 SEER cooling delivers solid efficiency at mid-market pricing

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$3198
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This system works well for homeowners replacing aging equipment who want dependable heating and cooling without premium pricing. The 96% AFUE furnace and 14 SEER condenser strike a practical balance between performance and affordability, making it ideal for moderate climates where both seasons matter equally.

Review

The Goodman 3-ton downflow gas furnace and air conditioner system ($3,198) sits squarely in the mainstream replacement market. This combo pairs a 60,000 BTU furnace rated at 96% AFUE with a matching 36,000 BTU (3-ton) condenser delivering 14 SEER cooling. ACiQ brands this unit as a no-frills workhorse, emphasizing durability and straightforward serviceability over premium features. It's Energy Star qualified and available with rebate incentives in many utility territories.

Heating performance relies on a two-stage burner that runs low-fire on mild days and full capacity in winter, helping match output to actual demand. The variable-speed ECM blower motor tops out at 1200 CFM and adjusts automatically, avoiding the constant on-off cycling that wastes energy in single-speed designs. Cooling uses a scroll compressor with single-stage operation, meaning it delivers full 36,000 BTU capacity or nothing, with no intermediate settings. The R454B refrigerant meets modern environmental standards while maintaining compatibility with most existing ductwork.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency translates to heating cost savings of 15 to 20 percent versus 80s-era units
  • 14 SEER cooling rating qualifies for Energy Star certification and modest rebates in many regions
  • Variable-speed ECM blower motor adjusts airflow from 0 to 1200 CFM, reducing energy waste during partial-load operation
  • Two-stage burner gives you low heat output on mild days and full 60,000 BTU capacity when temperatures drop
  • 10-year warranty with online registration covers both heating and cooling components

Cons

  • 73 dB noise level runs loud at full capacity, noticeable in open floor plans or when compressor cycles
  • Single-stage compressor cannot modulate cooling capacity, meaning it runs at full 36,000 BTU or shuts off with no middle ground
  • 36,000 BTU cooling capacity sits at true 3-ton capacity, limiting headroom if your actual load runs higher than calculated

Who Should Buy

Best For

Homeowners in mixed climates needing straightforward replacement equipment who prioritize affordability over cutting-edge efficiency. This unit suits ranch homes, townhouses, and properties where both heating and cooling get heavy seasonal use.

Consider Alternatives If

Anyone building a super-insulated high-performance home or living in extreme climates should explore modulating equipment. Buyers sensitive to noise during cooling season may find the 73 dB output objectionable.

3 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$3198
Buy at HVACDirect →

Installation

This downflow configuration needs vertical clearance of 34.5 inches and 17.5 inches of width in your furnace closet or utility space. The plastic PVC exhaust flue reduces installation costs versus stainless steel options. Liquid and suction lines measure 3/8-inch and 3/4-inch respectively with 3/4-inch insulation wrap supplied. Most HVAC contractors complete installation in one day, though ductwork evaluation may add time.

Warranty & Reliability

The 10-year parts and compressor warranty activates upon online registration and covers defects in materials and workmanship. This matches industry standard coverage for mid-tier equipment. Labor and refrigerant costs fall outside coverage, so factor service calls into long-term operating budgets.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU60,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)120.000000
FeatureSpec
Energy StarYes
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
Height34.5"
Width17.5"
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.
ConfigurationDownflow/Horizontal
StyleA-Coil
AHRI Certificate Number7368838
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Burner StagesTwo
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

How does 96% AFUE furnace efficiency compare to my 1995 system? +
A 1995 furnace typically ran 78 to 82% AFUE. The 96% unit recovers 14 to 18 percentage points more heat from gas, cutting heating fuel consumption by roughly 15 to 20 percent annually. On a $1,200 annual heating bill, expect savings of $180 to $240 per year, paying back the premium within 7 to 10 years.
Can I use this condenser with my existing furnace? +
Yes, if your current furnace has adequate airflow capacity and compatible ductwork. The condenser requires a matching 3-ton furnace with a minimum of 1200 CFM blower output. Have a contractor verify AHRI compatibility before purchase, as mismatched equipment voids warranties and reduces efficiency.
Why is single-stage cooling a limitation? +
Single-stage compressors run full-blast or off, consuming peak power every cycle. Modulating compressors ramp capacity gradually, reducing cycling losses and improving comfort. For moderate climates with mixed seasons, single-stage works fine. In consistently hot regions, variable-capacity units save 10 to 15 percent cooling energy.
How does this Goodman unit compare to Lennox or Carrier at the same price point? +
Goodman matches or undercuts competitor specs while trading brand prestige for price. This 96% AFUE, 14 SEER combo mirrors offerings from Lennox at $500 to $800 higher cost. Carrier's comparable unit adds modulating cooling at $500 premium. Goodman delivers reliable equipment without designer markup.
Does the warranty cover refrigerant leaks or ductwork damage? +
The 10-year warranty covers manufacturing defects in the condenser and furnace components. Refrigerant charges and ductwork repairs are not covered. Environmental factors or installation errors may void coverage, so work with certified technicians and keep registration documentation.

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