Independent Review · Updated June 2026

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

Budget-friendly 3-ton system with solid 96% AFUE and 16 SEER1 efficiency.

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
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system delivers exceptional value for budget-conscious homeowners and contractors looking for reliable heating and cooling without premium pricing. The 96% AFUE furnace and 16 SEER1 air conditioner provide genuine efficiency gains that translate to lower utility bills over time.

Review

The Goodman 3-ton upflow system represents smart engineering at a consumer-friendly price point. At $643, this combination furnace and air conditioner sits firmly in the value category without cutting corners on core components. The scroll compressor, variable-speed blower motor, and two-stage burner indicate Goodman designed this unit for real-world performance rather than rock-bottom cost. Online Supply backs this with comprehensive warranty coverage and full technical documentation. For homeowners tired of paying premium prices for basic climate control, this system warrants serious consideration.

The efficiency numbers tell the real story here. The furnace delivers 96% AFUE heating efficiency with 40,000 BTU output across two burner stages, while the 3-ton air conditioner produces 34,800 BTU cooling at 16 SEER1 rating. That 16 SEER1 score exceeds the Energy Star minimum and translates to measurable savings on summer cooling costs. The variable-speed ECM blower adjusts airflow across 1200 CFM maximum output, avoiding the energy waste of constant full-speed operation. This combination won't match high-end variable-refrigerant systems, but it substantially outperforms legacy single-stage equipment most homeowners replace.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency exceeds most mid-range competitors and qualifies for many utility rebates
  • 16 SEER1 cooling rating delivers Energy Star certification with excellent seasonal performance
  • Two-stage burner and variable-speed ECM blower motor reduce energy waste during partial-load operation
  • Lifetime heat exchanger warranty provides real peace of mind on the most expensive failure point
  • Scroll compressor and 3/4 inch suction line insulation indicate quality construction at this price tier

Cons

  • Single-stage condenser limits part-load cooling efficiency compared to two-stage units
  • 73.5 dB noise level runs slightly louder than premium systems, notable in quiet spaces
  • Upflow configuration limits placement options, requiring vertical installation in attics or utility closets

Who Should Buy

Best For

Homeowners in moderate climates replacing aging furnace-AC combos and contractors installing systems for budget-conscious customers who prioritize efficiency gains over premium features. This system makes sense for homes where utility cost savings matter more than minimal noise reduction.

Consider Alternatives If

Anyone needing quiet operation or requiring flexible installation orientation should explore two-stage condenser options or quieter alternatives in the 70 dB range.

3 Ton 14 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$643
Buy at HVACDirect →

Installation

This upflow unit measures 34.5 inches tall by 17.5 inches wide by 28.75 inches deep, fitting standard attic and utility closet installations. Electrical requirements are straightforward, 115V single-phase 60 Hz service with 18.7 to 30 amp breaker sizing. PVC exhaust flue compatibility simplifies venting, and the 50-foot insulated suction line accommodates larger distance separation between indoor and outdoor units.

Warranty & Reliability

The lifetime heat exchanger warranty stands out in this price range, protecting against the costliest potential failure. Add the 10-year parts coverage with online registration, and you have meaningful protection spanning major components through the system's productive lifespan. Registration is simple and essential to activate these benefits.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU40,000
RefrigerantR410A or R22
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger and 10 Years Parts with Online Registration
Decibel Level (dBA)73.5
Weight (in lbs)30.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)16
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
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
Liquid Line3/8"
Suction Line7/8"
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"
Length50 feet

Frequently Asked Questions

How does 16 SEER1 compare to older air conditioning systems? +
A 16 SEER1 unit runs roughly 60 percent more efficiently than a 10 SEER system from 15 years ago, translating to $30 to $50 monthly savings in moderate climates. SEER1 ratings more accurately reflect real-world performance than outdated SEER2 measurements used on older equipment.
Will this furnace work with my existing ductwork? +
The upflow configuration requires vertical ductwork routing typical of most residential systems. Your HVAC contractor should verify existing duct sizing handles the 1200 CFM maximum airflow. Undersized ducts restrict efficiency and create noise.
Is 96% AFUE worth the extra cost versus 90% AFUE units? +
Yes, over a 15-year lifespan that 6 percent efficiency gain saves $800 to $1200 on heating costs depending on your climate and natural gas rates. Most utility companies offer $300 to $500 rebates for 95%+ AFUE equipment, offsetting the upgrade cost.
Can I use R22 refrigerant if the system comes pre-charged with R410A? +
Conversion is not practical. While the specs list both as compatible, R22 requires different oil and system components. Stick with R410A throughout the system's life. R22 availability continues declining as production phases out.
What does the lifetime heat exchanger warranty actually cover? +
It covers manufacturer defects in the heat exchanger itself, the unit's most expensive component. Normal wear, improper installation, or damage from corrosive environments typically fall outside coverage. Online registration is required.

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