Independent Review · Updated June 2026

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

High-efficiency dual-fuel system with variable-speed blower and strong warranty coverage

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 - Horizontal
Current Price
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// Bottom Line
This 3-ton system works well for homeowners wanting solid efficiency without premium pricing, particularly in mixed climates where dual-fuel capability matters. The 96% AFUE furnace and 14 SEER air conditioner deliver respectable performance, though higher-end models offer better SEER2 ratings.

Review

The 3-ton Goodman gas furnace and air conditioner system represents a practical middle-ground solution for contractors and homeowners balancing performance with budget. This horizontal A-coil unit combines a 120,000 BTU furnace with a 36,000 BTU condenser, sized appropriately for modest to mid-sized homes. With Energy Star certification and dual-fuel capability, supporting both natural gas and propane, it addresses flexibility concerns common in regional installations. The unit carries realistic pricing expectations without premium features, making it a reliable workhorse for standard residential applications.

Efficiency numbers tell the real story. The furnace delivers 96% AFUE, meaning 96 cents of every fuel dollar converts to usable heat, a meaningful jump from older 80% units still operating in many homes. The air conditioner achieves 14 SEER, placing it solidly in the Energy Star category and qualifying buyers for rebates in many regions. The variable-speed ECM blower adjusts airflow between 0 and 2000 CFM, responding to actual heating or cooling demand rather than cycling on and off at full blast. Two-stage burner modulation further reduces temperature swings during partial-load heating, improving comfort during shoulder seasons when full furnace output isn't needed.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly compared to older units running 80-85% AFUE
  • 14 SEER rating qualifies for Energy Star certification and many utility rebates
  • Variable-speed ECM blower motor adjusts airflow from 0 to 2000 CFM, improving comfort and reducing energy waste
  • Two-stage burner provides modulating heat output for more consistent temperatures
  • Dual-fuel design supports both natural gas and propane, offering flexibility for different installations
  • Lifetime heat exchanger warranty protects against costly furnace failures
  • Relatively modest electrical draw, 18.7-30 amp range, suits most residential panels

Cons

  • 14 SEER is respectable but not best-in-class; newer SEER2 ratings may be lower when converted from SEER
  • Single-stage condenser limits cooling efficiency on extreme heat days compared to variable-capacity units
  • 73 dB operating noise is moderately loud, noticeable in quiet homes or bedrooms near the unit
  • Requires PVC exhaust flue, limiting installation flexibility in some older homes

Who Should Buy

Best For

Homeowners in transitional climates who need both heating and cooling without spending on premium variable-capacity equipment. Contractors valuing straightforward installation and solid warranty backing for rental properties or standard residential replacements.

Consider Alternatives If

Those in extremely hot climates prioritizing maximum cooling efficiency or seeking the latest SEER2 technology should explore variable-capacity or higher-tier alternatives.

3 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$0
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Installation

Installation complexity is moderate. The unit requires standard 115V single-phase 60 Hz power with breaker capacity between 18.7 and 30 amps, fitting typical residential electrical service without upgrades. PVC exhaust flue is mandatory, which works for most modern homes but may complicate retrofits in older installations with masonry chimneys. Suction and liquid line sizing at 3/4 inch and 3/8 inch respectively follow industry standards, though proper refrigerant charging remains critical for achieving rated efficiency.

Warranty & Reliability

Coverage includes a lifetime warranty on the heat exchanger, protecting against the costliest furnace failure, plus 10 years on all other components with online registration. The lifetime heat exchanger promise effectively guarantees furnace longevity, a significant safety net for buyers. Registration is simple and highly recommended to activate full warranty benefits and simplify future claims.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU120,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger and 10 Years Parts 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
Height34.5"
Width24.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Install 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.
ConfigurationUpflow/Horizontal
StyleA-Coil
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Burner StagesTwo
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

What does 14 SEER actually mean for my cooling costs? +
SEER measures cooling efficiency as BTU output per watt consumed. A 14 SEER unit is roughly 40% more efficient than a 10 SEER unit from 2005. Real savings depend on your local electricity rates and climate. In hot regions, expect 20-30% lower cooling costs versus older equipment, though SEER2 ratings are now standard and typically run 10-15% lower than SEER values.
Can I install this in my horizontal attic space? +
Yes, the horizontal configuration is designed for attic placement or crawl spaces. At 34.5 inches tall, 24.5 inches wide, and 28.75 inches deep, verify your space fits comfortably. The unit weighs 120 pounds, so adequate support and safe access during installation matter. PVC exhaust must route safely outside without blockages.
How does the two-stage burner improve comfort? +
Two-stage burners run at lower output during mild weather, around 60% capacity. This reduces temperature swings and furnace cycling, keeping your home more stable. During cold snaps, the burner steps to full 120,000 BTU output. Single-stage burners only offer on-off operation, causing more noticeable temperature fluctuations.
Is 14 SEER still competitive, or should I wait for SEER2 units? +
14 SEER remains solid for mid-range buyers. SEER2 testing is now mandatory, and many 14 SEER units convert to roughly 11-12 SEER2 equivalents. Premium systems boast 16+ SEER2 but cost significantly more. For most homeowners, this unit's efficiency gain over older equipment justifies the investment now rather than waiting.
What does the lifetime heat exchanger warranty actually cover? +
It covers manufacturing defects in the heat exchanger itself. Rust, cracks, and manufacturing flaws are included. Improper installation, corrosion from neglected maintenance, or damage from freezing aren't covered. Register online immediately after installation to activate this benefit.

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