Independent Review · Updated June 2026

3 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency combo system with 96% AFUE furnace and 14 SEER cooling for mid-range budgets.

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 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$3770
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system is ideal for homeowners seeking solid heating and cooling efficiency without premium pricing. The 96% AFUE furnace and 14 SEER air conditioner deliver meaningful energy savings, while the variable-speed ECM blower and two-stage burner provide comfort and quiet operation.

Review

The Goodman 3-ton combo system pairs a 120,000 BTU furnace with a 36,000 BTU air conditioner in a single downflow unit, priced at $3,770. This mid-range offering targets homeowners seeking balanced performance without premium costs. The furnace delivers 96% AFUE efficiency, while the condenser achieves 14 SEER1 cooling efficiency with R454B refrigerant. Both components carry Energy Star certification, signaling compliance with current efficiency standards. The downflow configuration suits basements and crawlspaces where upflow isn't practical.

Performance specs reveal a well-thought design for moderate climates. The 96% AFUE furnace burns natural gas or propane through a two-stage burner, meaning it ramps output instead of cycling on-off, reducing temperature swings by roughly 2-3 degrees. The variable-speed ECM blower pulls up to 2,000 CFM and adjusts based on heating and cooling demand. Cooling output of 36,000 BTU with a single-stage scroll compressor operates at full capacity, which works fine for mild days but uses more energy during partial-load conditions compared to modulating compressors.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower heating bills, especially in cold climates where furnace runtime is high
  • 14 SEER cooling and R454B refrigerant meets current EPA standards with Energy Star certification
  • Variable-speed ECM blower motor adjusts to actual demand, reducing noise to 73 dB and improving comfort consistency
  • Two-stage burner provides modulating heat output instead of on-off cycling, reducing temperature swings
  • Downflow configuration offers installation flexibility for basements and crawlspaces
  • 10-year warranty with online registration covers both heating and cooling components

Cons

  • Single-stage compressor means cooling operates at full capacity even on mild days, less efficient than two-stage units
  • 73 dB noise level is louder than premium systems, noticeable during compressor cycles
  • 3.5-ton capacity slightly oversized for true 3-ton applications, which may reduce part-load efficiency

Who Should Buy

Best For

This system works well for homeowners upgrading older 10-15 year old equipment who want modern efficiency without high-end pricing. Contractors installing in mixed climates appreciate the furnace's two-stage heating and the cooler's straightforward single-stage design.

Consider Alternatives If

Skip this if you need ultra-quiet operation, live in predominantly cooling climates where a two-stage compressor would save money, or want cutting-edge 16+ SEER performance.

3 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$3770
Buy at HVACDirect →

Installation

This downflow unit measures 30 inches tall by 24.5 inches wide by 21 inches deep, fitting standard basement utility spaces. Refrigerant lines use 3/8-inch liquid and 3/4-inch suction connections with 3/4-inch insulation thickness. The furnace requires PVC or plastic exhaust venting, simplifying ductwork in tight spaces. Electrical demand is straightforward, needing 115V single-phase power with an 18.7 to 30-amp breaker. Most installations take 4-6 hours for experienced technicians.

Warranty & Reliability

Goodman backs this system with a 10-year parts and labor warranty when you register online after purchase. Registration is free and takes 10 minutes on Goodman's website. The warranty covers both the furnace and air conditioner components equally, with no parts-only limitations. This aligns with industry standard for mid-tier equipment and provides solid protection against defects.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU120,000
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
Tonnage3.5 Ton
Height30"
Width24.5"
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.
AHRI Certificate Number7368845
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypePropane, Natural Gas
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

Is 3.5-ton cooling capacity the same as 3-ton? +
No, this unit is technically 3.5 tons of cooling (42,000 BTU nominal) but marketed as 3-ton for a 36,000 BTU condenser. The oversizing means you get extra capacity on extremely hot days, but it may reduce part-load efficiency on milder days when the compressor could modulate lower.
Can I install this upflow instead of downflow? +
Yes, the specs list configuration as upflow or downflow. However, you must verify your ductwork connections match the unit orientation. Downflow requires supply ducts below and return above, while upflow reverses this. Your HVAC installer determines feasibility based on your home's layout.
How does 14 SEER compare to newer systems? +
14 SEER1 is solid mid-range performance, delivering about 20-25 percent better cooling efficiency than 11-12 SEER units from the 2010s. However, newer 16-18 SEER systems save an additional 10-15 percent. For moderate climates, 14 SEER offers good value, but high-humidity areas benefit from higher SEER ratings.
Is R454B refrigerant future-proof? +
R454B is EPA-approved and represents current industry standard for new systems. However, regulations may shift within 10-15 years. This unit should operate problem-free for its 15-20 year lifespan, but eventual replacement may use different refrigerants. That's normal equipment lifecycle.
What does online registration actually cover? +
Registering within 30 days of installation activates the full 10-year warranty. Without registration, coverage drops to 5 years parts and 1 year labor. Registration is simple, requires proof of purchase and installation date, and extends protection significantly.

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