Independent Review · Updated June 2026

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

Energy Star 14 SEER system at a price point that won't break the budget

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 - Upflow
Current Price
$732
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This is an excellent choice for budget-conscious homeowners in moderate climates who want solid efficiency without premium pricing. The 14 SEER rating and 96% AFUE furnace deliver real energy savings, and the $732 price point makes it accessible for replacements and new construction alike.

Review

The Goodman 3 Ton 14 SEER furnace and air conditioning system positions itself as the practical middle ground between budget and performance. At 60,000 BTU heating and 36,000 BTU cooling capacity, it handles typical residential loads without oversizing, which keeps operating costs in check. The A-coil upflow configuration fits standard attic or basement installations. Energy Star certification confirms this unit meets EPA efficiency thresholds, making it attractive for homeowners seeking government-recognized performance standards without entering premium equipment territory.

Efficiency is this system's strongest selling point. The furnace delivers 96% AFUE, meaning 96 cents of every dollar spent on natural gas converts directly to usable heat. Two burner stages reduce runtime during mild weather, improving cycle efficiency. Cooling performance of 14 SEER is solid for mid-tier equipment, delivering measurable reductions in summer electric consumption. The multi-speed ECM blower motor adjusts CFM from low to 1200 maximum, preventing the constant high-speed operation that wastes energy in shoulder seasons. At 73 dB, operation is noticeable but not disruptive.

Pros & Cons

Pros

  • 14 SEER cooling efficiency qualifies for Energy Star certification and delivers measurable savings on electric bills
  • 96% AFUE furnace means nearly all fuel converts to heat, reducing natural gas waste significantly
  • Two-stage burner automatically adjusts output, running at lower capacity on mild days for quieter operation and better efficiency
  • Multi-speed ECM blower motor optimizes airflow across different seasons without consuming excess electricity
  • Lifetime heat exchanger warranty provides serious peace of mind on the system's most critical component

Cons

  • Single-stage compressor cannot modulate cooling capacity, so the system runs full-speed or off with no middle ground
  • 73 dB sound level is moderately loud during operation, noticeable in quiet home environments
  • R454B refrigerant is newer, meaning fewer technicians may be fully familiar with charging and service procedures

Who Should Buy

Best For

Homeowners replacing aging 10-12 SEER systems who prioritize long-term energy savings and want upfront costs kept reasonable. Ideal for moderate climate zones where the single-stage compressor won't cycle excessively during cooling season.

Consider Alternatives If

Anyone in hot climates demanding variable-capacity cooling should look for inverter-driven or dual-stage compressor models, as this single-stage unit cannot provide the modulation needed for extreme heat efficiency.

3 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$732
Buy at HVACDirect →

Installation

The upflow A-coil design slides into standard residential framing with a 34.5-inch height and 28-inch depth. Plastic PVC flue requirement simplifies venting compared to metal ducting. Valve sizes of 3/8-inch liquid and 3/4-inch suction are industry standard, requiring no specialty fittings. The 115V, single-phase 60 Hz electrical requirement means no three-phase power is needed. Minimum breaker size of 18.7 amps accommodates most existing home electrical panels.

Warranty & Reliability

Coverage breaks down into three layers: lifetime protection on the heat exchanger addresses the most expensive failure point, 10-year unit replacement covers manufacturing defects in the entire system, and 10-year parts protection covers compressor, coil, and controls. Online registration is required to activate coverage. This warranty package is competitive for equipment at this price tier and provides meaningful financial protection during the system's peak usage years.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU60,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger, 10 Years Unit Replacement, 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 Ton
Height34.5"
Width17.5"
Depth28.75"
ResourcesGMEC96 Installation Manual GMEC96 Specifications Sheet GMEC96 Owner's Manual GMEC96 Service Manual GMEC96 Replacement Parts Manual GMEC96 Brochure Goodman Furnace 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
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM1200
Flue LocationRight
Burner StagesTwo
Fuel TypeGas
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

Is 14 SEER really better than my old 10 SEER air conditioner? +
Yes, measurably so. SEER represents cooling output per watt consumed. Upgrading from 10 SEER to 14 SEER reduces cooling energy consumption by roughly 28 percent. On a typical 3-ton system running 2,000 hours annually, this translates to approximately 1,500 fewer kilowatt-hours per year, saving $180 to $240 depending on local electricity rates.
Can this unit be installed horizontally in my crawlspace? +
Yes. The upflow/horizontal configuration supports both orientations. A-coil design handles gravity drainage in either position. Ensure your crawlspace has sufficient clearance for the 34.5-inch height and adequate airflow return pathways. Your installer should verify proper condensate drain slope to prevent standing water.
What does two-stage burner mean for my heating bills? +
Two-stage burners cycle at low fire for mild weather, reducing runtime and wasted heat loss through ductwork. Only during sustained cold snaps does the furnace run at full 60,000 BTU output. This modulation behavior combined with 96% AFUE efficiency typically cuts heating fuel consumption by 15 to 20 percent versus older single-stage furnaces.
How does this compare to higher-tier Goodman models? +
Premium models offer variable-speed compressors for smoother cooling modulation, higher SEER ratings up to 16 to 18, and quieter operation at 67 to 70 dB. This unit's single-stage compressor is simpler and more durable but cannot reduce noise during mild cooling days. Premium units justify cost only in hot climates or homes demanding maximum silence.
Does online registration actually matter for warranty coverage? +
Yes, absolutely. Goodman requires registration to activate the 10-year unit and parts coverage. Without registration, your warranty defaults to five years. Registration is free and takes five minutes online. Keep your receipt and registration confirmation in a safe place for any future claims.

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