Independent Review · Updated June 2026

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

Budget-friendly 3-ton combo with 96% heating efficiency and solid cooling performance

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
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system is ideal for budget-conscious homeowners in moderate climates who want strong heating efficiency without overspending. At $643 with a 96% AFUE furnace and ENERGY STAR certification, it delivers proven reliability at an entry-level price point.

Review

Goodman's 3-ton gas furnace and air conditioner combo targets contractors and homeowners seeking straightforward, affordable equipment. This upflow A-coil configuration fits standard attic or closet installations in residential homes. At $643 with ENERGY STAR certification, it competes directly against other mid-range split systems. Goodman maintains strong market presence due to parts availability and contractor familiarity, making service calls less expensive than boutique brands.

The furnace delivers 60,000 BTU at 96% AFUE, converting nearly all natural gas or propane into usable heat. The air conditioner produces 34,800 cooling BTU with a 16 SEER1 rating, making it Energy Star qualified. A two-stage burner handles partial-load operation efficiently during shoulder seasons, while the variable-speed ECM blower adapts to actual demand. These specs indicate solid performance for moderate climate zones without premium pricing.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency maximizes heating dollars in cold climates, reducing winter fuel costs significantly
  • Two-stage burner allows the furnace to run at lower output during mild weather, improving comfort and efficiency
  • Variable-speed ECM blower motor adjusts airflow demand, using less electricity than fixed-speed alternatives
  • ENERGY STAR certified with lifetime heat exchanger warranty, protecting your largest investment long-term
  • PVC exhaust compatible, simplifying venting in retrofit or new construction applications
  • AHRI certified for proper matching and performance verification

Cons

  • Single-stage condenser limits cooling efficiency on extremely hot days compared to two-stage units
  • 73.5 dB noise level is moderately loud, noticeable in quiet homes during operation
  • SEER1 rating of 16 is solid but not exceptional for newer equipment, so cooling costs won't be minimal

Who Should Buy

Best For

This system suits homeowners in heating-dominant climates who prioritize furnace efficiency over air conditioning performance. It's perfect for budget renovations or replacements where both heating and cooling are needed but cooling load is moderate.

Consider Alternatives If

Skip this if you live in a hot climate where cooling dominates your annual energy use, as the single-stage 3-ton condenser (34,800 cooling BTU) underperforms against two-stage or inverter-driven competitors.

3 Ton 14 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$643
Buy at HVACDirect →

Installation

Installation requires standard 115V single-phase 60Hz power with 18.7 to 30-amp breaker capacity. The unit weighs 30 pounds, making solo handling feasible. PVC exhaust venting simplifies ductwork, and suction line insulation (3/4 inch thick, 50 feet) comes pre-included. Refrigerant lines use standard 3/8 inch and 7/8 inch connections. Most contractors complete setup in 4-6 hours for experienced crews.

Warranty & Reliability

Goodman backs the heat exchanger with lifetime coverage and provides 10 years of parts warranty upon online registration. This is generous for the price tier, protecting against furnace cracking while covering compressor, fan motor, and other components. Registration is mandatory to activate the extended coverage, so document your purchase immediately.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU60,000
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 Number7368833
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 the 96% AFUE furnace compare to older units? +
A 96% AFUE furnace converts 96 cents of every heating dollar into heat, versus 78-85% for systems installed before 2010. Over a 15-year lifespan in a cold climate, this efficiency gain saves $3,000-5,000 in natural gas costs, easily justifying the equipment cost difference.
Will this system work in my upflow attic installation? +
Yes, this unit is specifically designed for upflow configuration with A-coil geometry. The 34.5 inch height and 17.5 inch width fit most attic joist spacing. Verify your ductwork accommodates the variable-speed blower's 1200 CFM maximum before purchase.
Is 34,800 cooling BTU enough for a 3-ton system? +
Yes, 3-ton systems are rated at approximately 36,000 BTU by convention, so 34,800 falls within normal range. In humid climates, verify your installer performs Manual J calculations to confirm your home's actual cooling load matches this capacity.
How does single-stage cooling affect performance in hot climates? +
Single-stage compressors run at full power immediately, less efficiently than two-stage units that modulate output. In 95-plus degree weather, your air conditioner runs constantly, driving cooling costs higher. This system suits moderate climates but struggles with sustained heat.
What does the 10-year parts warranty actually cover? +
Parts coverage includes the compressor, fan motor, control board, and most internal components. The heat exchanger is covered for life. Excludes labor and misuse. Registration is required within 30 days of installation to activate this benefit.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.