Independent Review · Updated June 2026

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

High-efficiency 3-ton combo system with 96% AFUE and 16 SEER1 at mid-range 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
$3109
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system is ideal for homeowners in moderate climates wanting strong heating and cooling efficiency without premium pricing. The 96% AFUE furnace and 16 SEER1 condenser make it excellent for year-round performance, especially in regions requiring substantial heating hours.

Review

The Goodman 3-ton gas furnace and air conditioner combo delivers solid performance for homeowners balancing budget against efficiency needs. At $3,109, this downflow system sits in the practical mid-range, offering genuine energy savings without boutique pricing. It's manufactured under Goodman's proven platform, trusted by contractors for over 30 years. The downflow configuration provides installation flexibility in most homes, and Energy Star certification confirms its efficiency credentials. This is straightforward equipment designed to work reliably for 15+ years with proper maintenance.

The 96% AFUE furnace converts nearly all heating fuel to usable warmth, translating to measurably lower winter utility costs compared to 92% units. The 16 SEER1 condenser rating performs above regional minimum standards in most states. Two-stage burner operation reduces short-cycling and comfort swings, while the variable-speed ECM blower motor adjusts airflow to match heating and cooling demand. The scroll compressor paired with R410A refrigerant handles 3-ton capacity, producing 34,800 cooling BTU and 60,000 heating BTU across 1,200 CFM maximum airflow. These specs indicate well-matched component sizing for typical residential applications.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower heating bills, approximately 4% more efficient than 92% AFUE units
  • 16 SEER1 cooling rating is well above minimum standards and qualifies for Energy Star certification
  • Two-stage burner and variable-speed ECM blower motor optimize comfort and efficiency across load conditions
  • Downflow configuration works in attics, basements, or horizontal closet installations with flexible placement options
  • 10-year warranty with online registration provides solid long-term coverage at this price point

Cons

  • Single-stage compressor means cooling cycles on and off rather than modulating, less efficient than two-stage units
  • 73.5 dB noise level is moderately loud for a residential air conditioner, noticeable from nearby windows
  • Scroll compressor requires proper oil management during service or it can fail prematurely

Who Should Buy

Best For

Homeowners replacing an older furnace and AC in homes with attic or basement space, and contractors looking for reliable mid-tier equipment at $3,109. This system suits properties in regions with cold winters and moderate summers where heating BTU output matters more than advanced cooling features.

Consider Alternatives If

Buyers seeking ultra-quiet operation or homes where compressor noise will carry into living spaces should look at two-stage compressor models or premium brands with lower decibel ratings.

3 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$3109
Buy at HVACDirect →

Installation

This downflow system requires standard ductwork connections and 115V single-phase 60Hz power, using 18.7 to 30-amp breakers depending on final configuration. The unit measures 34.5 inches tall by 17.5 wide by 28.75 deep, fitting most attics, basements, or utility closets. PVC flue venting is standard, simplifying exhaust routing. Professional installation by licensed HVAC contractors is essential for proper refrigerant charge, electrical connections, and gas line safety. Expect 4 to 8 hours for experienced crews.

Warranty & Reliability

Goodman covers parts and labor for 10 years when you register online within 60 days of installation. This matches industry standard for this price category. Compressor coverage is included. Registration is straightforward through Goodman's website and requires serial number and installation date documentation. Keep receipts and proof of professional installation to validate warranty claims.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU60,000
RefrigerantR410A or R22
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73.5
Weight (in lbs)30.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)16
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
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
Liquid Line3/8"
Suction Line7/8"
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"
Length50 feet

Frequently Asked Questions

How does the 16 SEER1 rating compare to older systems? +
SEER1 replaces SEER2 testing standards. A 16 SEER1 unit is roughly equivalent to 13-14 SEER2 in real-world conditions. Compared to 10 SEER systems from 15 years ago, expect 35-40% lower cooling energy consumption on identical summer cooling loads.
Will this fit in my attic space? +
At 34.5 inches tall and 28.75 inches deep, it requires roughly 3x3 feet of clear floor space. Verify attic access opening is at least 24x24 inches. Downflow configuration allows horizontal mounting. Check joist spacing for weight support, as the unit weighs 30 pounds.
What's the difference between single-stage and two-stage cooling? +
This unit's single-stage compressor runs full power or off, cycling frequently. Two-stage compressors modulate capacity, reducing on-off cycling and improving efficiency by 10-15% in moderate weather. You pay more upfront for two-stage, but realize longer-term savings.
Can I use this with my existing ducts from a 2-ton system? +
No. Upgrading to 3-ton increases airflow to 1,200 CFM maximum. Undersized ducts create static pressure, reducing efficiency and airflow. Ductwork should be sized for 3-ton capacity, typically requiring modifications. Have your contractor evaluate existing ducts before purchase.
Is online registration required for the 10-year warranty? +
Yes. You must register within 60 days of installation through Goodman's website. Without registration, coverage defaults to 5 years. Keep your paperwork organized and submit promptly to avoid losing coverage.

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