Independent Review · Updated June 2026

3 Ton 14 SEER 96% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

Solid 14 SEER cooling paired with efficient 96% AFUE heating for budget-conscious upgrades

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 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
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// Bottom Line
This Goodman system delivers respectable mid-range efficiency at an attractive price point, making it ideal for homeowners replacing aging equipment without premium budgets. The 96% AFUE furnace and 14 SEER air conditioner provide reliable year-round comfort for moderate climates and typical single-family homes.

Review

Goodman's 3-ton horizontal furnace and air conditioner system sits squarely in the value-focused segment, targeting homeowners seeking reliable climate control without premium pricing. The dual-fuel setup combines gas heating with mechanical cooling in a compact 34.5-inch height profile, fitting readily into cramped attics and basement installations. At 3.5 tons actual capacity, this system handles most single-family homes across moderate climate zones where heating demands remain reasonable.

The 96% AFUE furnace rating delivers excellent heating efficiency, recovering nearly all combustible energy as usable heat while venting just 4% through the plastic flue. Cooling performance hits 14 SEER with 36,000 BTU output from the scroll compressor, translating to reasonable summer electricity consumption. The multi-speed blower motor automatically adjusts airflow between 0 and 2000 CFM, preventing energy waste during light-load periods and improving humidity control compared to single-speed competitors.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency minimizes heating costs in winter months
  • 14 SEER cooling rating provides solid efficiency for 3-ton capacity systems
  • Scroll compressor design offers proven reliability with single-stage operation
  • Multi-speed blower motor enables better temperature control and reduced utility bills
  • PVC-compliant flue design simplifies installation in modern homes

Cons

  • 73 dB noise level runs louder than premium variable-speed competitors
  • Single-stage cooling and heating limits efficiency during partial-load conditions
  • No Energy Star certification despite respectable SEER and AFUE ratings
  • SKU LS38343830 shows potential online-only supply chain limitations

Who Should Buy

Best For

Budget-conscious homeowners replacing 10-15 year old systems in moderate climates where 14 SEER and 96% AFUE deliver meaningful energy savings. Contractors installing straightforward replacements appreciate the horizontal A-coil design and standard R410A refrigerant compatibility.

Consider Alternatives If

Buyers prioritizing whisper-quiet operation, Energy Star certification, or variable-capacity systems should consider premium alternatives with multi-stage compressors.

3 Ton 14 SEER 96% AFUE 100,000 BTU Goodman Gas Fur
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Installation

Installation requires standard 115V single-phase 60Hz power service with 18.7 to 30-amp breaker capacity, fitting most residential electrical panels without upgrades. The horizontal A-coil configuration demands careful ductwork planning, with 3/8-inch liquid and 3/4-inch suction lines requiring proper insulation thickness and support. PVC flue routing simplifies venting through modern code-compliant plastic, avoiding expensive masonry repairs.

Warranty & Reliability

Goodman backs this system with a generous 10-year parts and labor warranty upon online registration, providing meaningful protection against manufacturing defects. While shorter than some competitors' 12-year programs, the coverage remains industry-standard and transferable to subsequent owners, supporting residual value if you sell.

Specifications

SKULS38343830
Brand/ManufacturerOnline Supply
Cooling BTU36,000
Heating BTU100,000
RefrigerantR410A or R22
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)35.000000
FeatureSpec
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
Height34.5"
Width21"
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
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM2000
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

What's the real-world difference between 14 SEER and 16 SEER cooling? +
A 16 SEER system uses variable-capacity compressors for roughly 12-15% lower cooling costs annually, but premium pricing often exceeds energy savings across 10-15 years. This 14 SEER unit offers better value for moderate climates and typical usage patterns where full capacity runs suffice.
Will this horizontal coil fit my attic space alongside existing ductwork? +
At 34.5 inches tall by 21 inches wide and 28.75 inches deep, confirm available clearance in tight attics. The downflow/horizontal configuration suits both orientations, but you'll need minimum 30 feet of insulated suction line with proper slope toward the outdoor unit.
How does 96% AFUE compare to older furnaces in my heating bills? +
An 80% AFUE furnace from the 1990s wastes 20% of gas energy through venting. This 96% unit cuts wasted heat to 4%, potentially reducing heating costs 15-20% depending on climate severity and home insulation quality.
Is this 3-ton unit adequate for my 2000 square foot home? +
Generally yes for moderate climates, though proper sizing depends on insulation, window orientation, and local temperature extremes. A licensed contractor should perform Manual J load calculation to confirm; oversizing wastes money while undersizing creates comfort complaints.
Does online registration actually matter for the 10-year warranty? +
Yes, Goodman requires proof of online registration to activate the full 10-year coverage. Without it, you're limited to manufacturer defect coverage only, making registration a straightforward step protecting your investment.

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