Independent Review · Updated June 2026

3 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

Budget-friendly 3-ton system with solid 96% AFUE and 14 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 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$634
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ-branded Goodman system delivers excellent value for homeowners upgrading older 3-ton units or contractors managing tight budgets. The 96% AFUE furnace and 14 SEER1 air conditioner provide genuinely efficient heating and cooling without premium pricing.

Review

The ACiQ-branded 3-ton Goodman system sits in the practical middle of the HVAC market. At $634, it undercuts premium brands while maintaining respectable efficiency ratings of 96% AFUE for heating and 14 SEER1 for cooling. This unit works well for homeowners replacing 10-15 year old equipment or contractors managing multiple properties where reliability and affordability matter more than chasing the highest efficiency numbers available today.

Performance numbers tell a straightforward story. The furnace delivers 120,000 BTU at 96% efficiency, converting nearly all fuel into usable heat. Cooling capacity reaches 36,000 BTU (3.5 ton). The variable-speed ECM blower motor adjusts to room demand rather than running constant-speed, improving comfort and reducing electric consumption. Two-stage burner modulation prevents the short cycling that plagues single-stage furnaces. At 73 dB, noise levels stay reasonable for residential use, though not exceptional.

Pros & Cons

Pros

  • 96% AFUE furnace rating exceeds most mid-range competitors, reducing winter heating costs significantly
  • 14 SEER1 cooling efficiency is respectable for a budget-tier unit, especially at this price point
  • Variable-speed ECM blower motor delivers better comfort and quieter operation than fixed-speed alternatives
  • Two-stage burner allows the furnace to modulate output, improving comfort and efficiency
  • 10-year parts warranty with online registration provides solid coverage for the investment
  • PVC exhaust option simplifies installation in many homes, reducing labor costs

Cons

  • 14 SEER1 is adequate but trails premium systems rated 16-18 SEER1 by 15-25% in cooling efficiency
  • Single-stage compressor means the air conditioner runs at full capacity, less efficient for mild days
  • 73 dB noise level is acceptable but louder than variable-stage or inverter-driven competitors
  • Not Energy Star certified, missing potential utility rebates some homeowners qualify for

Who Should Buy

Best For

Homeowners in moderate climates needing a dependable replacement for 15-20 year old systems, or budget-conscious contractors outfitting multiple rental properties. This system makes financial sense where energy costs are moderate and upfront capital is a priority.

Consider Alternatives If

Anyone in extreme climates (very hot summers or cold winters) should explore higher-efficiency models, and homeowners expecting premium quiet operation should compare variable-stage units before committing.

3 Ton 14 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$634
Buy at HVACDirect →

Installation

Installation proves straightforward for experienced technicians. The unit accepts plastic PVC exhaust, eliminating expensive metal vent rework in many homes. Upflow and downflow configurations support different home layouts. At 120 pounds and compact 30x24.5x21-inch dimensions, the furnace fits standard closets. Electrical requires 208/230V single-phase 60Hz service with 18.7-30 amp breaker. Standard refrigerant line sizing, 3/8-inch liquid and 3/4-inch suction, matches most existing connections.

Warranty & Reliability

The 10-year parts warranty activates upon online registration and covers manufacturing defects. This is solid protection for a budget-tier system, though it trails some competitors offering lifetime compressor coverage. Labor and service calls fall outside warranty scope, so homeowners should budget for repair costs beyond parts replacement.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU120,000
RefrigerantR454B
Electrical208 / 230v 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Energy StarNo
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height30"
Width24.5"
Depth21"
ResourcesCAPT Installation Manual CAPT Specifications Sheet Goodman Evaporator Coil 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.
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
Tonnage3.5 Ton
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

How does 96% AFUE compare to typical older furnaces? +
Most furnaces from 2005-2010 operate at 78-82% AFUE. This unit's 96% efficiency cuts heating fuel consumption by roughly 15-18% annually, meaning significant savings over the system's 15-20 year lifespan, especially in cold climates.
Can this system handle both natural gas and propane? +
Yes. The furnace operates on either fuel type with proper burner configuration during installation. Confirm your home's fuel supply before ordering. Propane installations may require slightly different regulator settings, but both fuels work equally well.
Is 14 SEER1 sufficient for my cooling needs? +
14 SEER1 is adequate for most moderate climates. High-heat regions benefit from 16+ SEER1 units. Single-stage compressor means full capacity operation even on 75-degree days, so efficiency suffers on mild cooling days compared to variable-stage models.
How does this compare to higher-priced Goodman or Carrier units? +
Premium Goodman models reach 98% AFUE and 16-18 SEER1, translating to 10-15% better efficiency but double the price. This ACiQ version sacrifices top-tier efficiency for affordability, making it ideal for budget-conscious buyers or rental applications.
Does the 10-year warranty cover labor and refrigerant? +
No. Warranty covers parts only. Refrigerant charges and technician labor are customer responsibility. Confirm pricing with your installer before purchase.

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