Independent Review · Updated June 2026

3 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

Energy Star 14 SEER system with 96% AFUE heating at contractor pricing

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 40,000 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 3-ton Goodman combo system delivers solid efficiency for climate zones with moderate heating demands and cooling needs. At $732, it's competitive for contractors and homeowners seeking a balanced heating-cooling solution without premium pricing.

Review

The Goodman ACiQ 3-ton combo system represents a practical choice in the mid-market HVAC category. This upflow, A-coil configured unit pairs a 40,000 BTU furnace with 36,000 BTU cooling capacity, targeting homes with roughly equal heating and cooling demands. At $732, it's positioned for cost-conscious contractors and homeowners who want reliable performance without premium pricing.

Efficiency specs impress where it matters most. The furnace delivers 96% AFUE with two-stage burners for flexible operation across heating seasons, while the 14 SEER air conditioner earns Energy Star recognition. The variable-speed ECM blower motor ramps from idle to 1200 CFM, meaning you get temperature control without constant on-off cycling. The 3/8 inch liquid line and 3/4 inch suction line are standard for 3-ton equipment, requiring 30-amp maximum electrical service.

Pros & Cons

Pros

  • 96% AFUE furnace with two-stage burners maximizes heating efficiency for natural gas or propane
  • 14 SEER air conditioner using R454B refrigerant meets Energy Star certification
  • Variable-speed ECM blower motor adjusts airflow from 0-1200 CFM for comfort and efficiency
  • Lifetime heat exchanger warranty plus 10 years parts coverage with online registration
  • Single-stage scroll compressor offers reliability with straightforward serviceability

Cons

  • 14 SEER is solid but not premium-tier compared to 16+ SEER alternatives
  • Single-stage compressor means less modulation during mild weather operation
  • 73 dB noise level is moderate, making it less ideal for noise-sensitive locations

Who Should Buy

Best For

Contractors stocking mid-range systems for residential retrofits and new builds in moderate climate zones. Homeowners replacing existing 10-12 year old equipment who prioritize heating reliability alongside reasonable cooling capacity.

Consider Alternatives If

Buyers in hot climates needing maximum cooling efficiency, those seeking minimal noise operation, or homeowners wanting premium tier SEER ratings above 15.

3 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$732
Buy at HVACDirect →

Installation

Installation suits upflow/horizontal configurations common in basements and attics. The unit requires PVC exhaust flue venting, eliminating metal ductwork costs. Minimum breaker size is 18.7 amps, maximum 30 amps, fitting most residential panels. Height is 34.5 inches, width 17.5 inches, depth 28.75 inches. Pre-charge line insulation comes standard at 3/4 inch thickness with 30 feet of included suction line insulation.

Warranty & Reliability

Goodman provides a lifetime warranty on the heat exchanger core, covering failure under normal use permanently. Parts carry 10-year coverage when you register online within 30 days of purchase. This translates to solid peace of mind for the furnace section, though typical compressor and component coverage expires after the decade mark.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU40,000
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 Ton
Height34.5"
Width17.5"
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 Number7368841
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Burner StagesTwo
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

Is 14 SEER adequate for modern cooling needs? +
Yes, 14 SEER meets Energy Star requirements and delivers reasonable efficiency for moderate climates. You'll see 20-30% better performance than 10-12 SEER legacy equipment. However, 16+ SEER systems save more on electric bills if your cooling season is long or temperatures consistently exceed 85 degrees.
Can this system handle both natural gas and propane? +
Correct. The dual-fuel capability means you can configure it for either natural gas or propane at installation. However, conversion between fuels after initial setup requires adjusting burner components, so plan your fuel source during design phase.
What does the variable-speed blower motor actually do? +
The ECM motor adjusts fan speed between 0-1200 CFM based on heating or cooling demand. During mild weather, it runs slowly, reducing noise and energy consumption. In peak heating or cooling, it ramps to full speed for faster temperature reach.
How does this compare to higher-tier Goodman models? +
Premium Goodman units offer 16+ SEER cooling and variable-capacity compressors for better part-load efficiency. This model's single-stage compressor runs full-speed or off, suitable for climates with clear heating and cooling seasons rather than mild shoulder months.
What does online registration unlock? +
Registering extends parts coverage from 5 years to 10 years and activates the lifetime heat exchanger warranty. Failure to register reduces parts protection to 5 years, making registration worthwhile for homeowner peace of mind.

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