3 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow Review 2026

// Bottom Line

This 3-ton unit works best for homeowners replacing older 14+ year old systems in moderate climates who prioritize upfront savings without sacrificing efficiency. At $732, you get respectable 14 SEER cooling and 96% AFUE heating in a straightforward, contractor-friendly package.

Review

The ACiQ 3-ton combo system hits a practical middle ground in the entry-level furnace and AC market. With 60,000 BTU heating capacity and 36,000 BTU cooling output, this upflow configuration handles typical single-family homes in moderate climates without premium pricing. Goodman's manufacturing heritage and Energy Star qualification make this a sensible choice for contractors managing replacement jobs and homeowners fixing 15-year-old equipment.

Performance specs are honest and competitive at this price. The 96% AFUE furnace converts nearly all gas to usable heat, while 14 SEER cooling efficiency balances cooling power against electrical consumption. The variable-speed ECM blower motor adjusts CFM from idle up to 1,200 CFM based on demand, reducing energy waste during partial-load conditions. Single-stage compressor and two-stage burner keep the unit mechanical straightforward and field-serviceable.

Pros & Cons

Pros

96% AFUE furnace efficiency means lower heating bills compared to 80-90% systems
14 SEER cooling qualifies for Energy Star certification and available utility rebates
Variable speed ECM blower motor reduces runtime and improves humidity control
Two-stage burner provides modulating heat output for comfort and efficiency
10-year warranty with online registration covers compressor and parts

Cons

73 dB noise level runs louder than premium variable-speed compressor units
Single-stage compressor means cooling output is all-or-nothing, not modulating
R454B refrigerant availability may be limited in some rural service areas

Who Should Buy

Best For

Homeowners in moderate climate zones who want straightforward efficiency improvements at honest pricing. Contractors stocking rental properties or multi-unit projects will appreciate the no-frills design and quick installation.

Consider Alternatives If

Anyone in extreme heat climates needing variable-capacity cooling, or buyers unwilling to accept slightly higher noise levels during compressor operation.

3 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furn

$732

Buy at HVACDirect →

Installation

Installation is contractor-friendly with standard 3/8 inch liquid and 3/4 inch suction lines, plus 3/4 inch line insulation included for 30 feet of run. Electrical needs are modest at 115V single phase with 18.7 to 30 amp breaker range. Upflow/downflow configuration flexibility suits most home layouts, and PVC exhaust flue compatibility simplifies venting in newer construction.

Warranty & Reliability

Ten-year parts and compressor coverage requires online registration, which most contractors complete at installation. This aligns with mid-tier industry standards. Coverage protects against manufacturing defects but excludes labor, refrigerant, and seasonal maintenance issues. Registration is straightforward through Goodman's website.

Specifications

SKU	ACiQ-36-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	36,000
Heating BTU	60,000
Refrigerant	R454B
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	73
Weight (in lbs)	120.000000
Feature	Spec
Energy Star	Yes
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Line	3/8"
Suction Line	3/4"
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	30 Amps
Min. Breaker Size	18.7 Amps
Tonnage	3 Ton
Height	30"
Width	17.5"
Depth	21"
Resources	CAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 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 Number	7368833
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	96%
Blower Motor	Variable Speed - ECM
Maximum CFM	1200
Configuration	Upflow / Downflow
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	30 feet

Frequently Asked Questions

Does this system qualify for energy rebates? +

Yes. Energy Star certification and 14 SEER rating make it eligible for federal tax credits and many state utility rebates. Check your local utility provider and DSIRE database for specific programs. Rebates often offset $300-$600 of your purchase price depending on your location and current incentive programs.

Can this fit in my basement or attic? +

The furnace measures 30 inches tall, 17.5 inches wide, and 21 inches deep, so it fits standard 30-inch cabinet spaces. Upflow or downflow orientation works depending on your return air location. Have your installer verify clearance around the unit for safe operation and service access before purchase.

How does 14 SEER compare to newer systems? +

14 SEER is solid efficiency for 2024. Newer 16-18 SEER units cost $1,500-$2,500 more and require variable-stage compressors. For moderate climates, this 14 SEER unit delivers 85-90% of their cooling efficiency at a much lower price point.

Will this work with my existing ductwork? +

Most likely yes, but ductwork sizing matters. Your HVAC contractor should verify CFM requirements match your ducts. The 1,200 CFM maximum output is moderate, so undersized ducts are less problematic than they would be with larger systems. Blower speed adjusts automatically for better performance across varying duct restrictions.

What does the 10-year warranty actually cover? +

Parts and compressor defects for ten years with online registration. Labor is not included. Warranty excludes damage from improper installation, maintenance neglect, or refrigerant loss. Requires a licensed technician for service to maintain coverage.

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