Independent Review · Updated June 2026

3 Ton 14 SEER 96% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

High-efficiency gas furnace and AC combo at an unbeatable entry-level price point

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 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$647
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system is ideal for budget-conscious homeowners upgrading from aging equipment or contractors building entry-level HVAC packages. At $647, it delivers legitimate efficiency gains with a 96% AFUE furnace and 14 SEER air conditioner without sacrificing core performance or reliability.

Review

The Goodman ACiQ 3-ton gas furnace and air conditioner combo sits squarely in the value-oriented segment of the residential HVAC market. At $647, it undercuts premium brands significantly while maintaining respectable efficiency ratings. This upflow configuration works well for basements and crawlspaces typical in single-story homes. The system pairs a gas furnace heating section with a dedicated air conditioning condenser, requiring proper ducting and refrigerant line sizing.

Heating performance comes from a 100,000 BTU furnace rated at 96% AFUE, meaning 96 cents of every fuel dollar converts to usable heat. The cooling side delivers 36,000 BTU at 14 SEER1, which translates to roughly $0.09 per 1,000 BTU cooled under standard test conditions. Two burner stages on the furnace reduce short cycling and improve comfort. The multi-speed ECM blower handles up to 1,600 CFM, allowing the system to adapt between heating and cooling modes efficiently.

Pros & Cons

Pros

  • 96% AFUE furnace rating puts it in high-efficiency territory, reducing heating costs substantially versus 80-90% units
  • 14 SEER cooling efficiency is solid for a 3-ton system, especially at this price point
  • Two-stage burner on furnace provides better temperature control and quieter operation than single-stage alternatives
  • Multi-speed ECM blower motor delivers up to 1,600 CFM and adapts to heating and cooling demands
  • R454B refrigerant is newer, lower-GWP option aligned with EPA environmental standards
  • 10-year warranty with online registration covers major components against manufacturing defects

Cons

  • Single-stage compressor means the AC runs at full capacity even during mild weather, reducing efficiency in spring and fall
  • 73 dB noise level is moderately loud for outdoor operation, noticeable in quiet neighborhoods
  • Requires 115V single-phase power and 18.7 to 30-amp breaker, limiting some installation flexibility in older homes

Who Should Buy

Best For

This system works well for homeowners in moderate climates who prioritize upfront savings without sacrificing long-term operating costs. It's also suitable for rental properties or new construction where builders want reliable, code-compliant equipment at competitive pricing.

Consider Alternatives If

Buyers in extreme climates or those seeking variable-stage compressors for maximum efficiency should explore two-stage or inverter-driven alternatives.

3 Ton 14 SEER 96% AFUE 100,000 BTU Goodman Gas Fur
$647
Buy at HVACDirect →

Installation

Installation requires standard refrigerant line sizing with 3/8 inch liquid and 3/4 inch suction lines, plus 3/4 inch suction line insulation extending 30 feet. The unit measures 30 inches tall by 21 by 21 inches, fitting standard closets and utility spaces. Electrical setup needs 115V single-phase power with a breaker sized between 18.7 and 30 amps. PVC exhaust venting connects to the right-side flue outlet. A qualified HVAC technician should handle refrigerant charging and ductwork connections.

Warranty & Reliability

Coverage extends 10 years on compressors, heat exchangers, and coils when you register online within 30 days of installation. Parts coverage is solid, though labor typically falls outside warranty scope. This protection level is standard for mid-tier equipment and protects against manufacturing defects. Registration is simple and strongly recommended to activate full coverage.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU100,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years 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
Tonnage3.5 Ton
Height30"
Width21"
Depth21"
ResourcesCAPF Installation Manual CAPF 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.
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM1600
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesTwo
Fuel TypeGas
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

Is 14 SEER competitive for a 3-ton system in 2024? +
14 SEER is respectable but mid-range. Premium units hit 16-18 SEER with two-stage compressors, though they cost significantly more upfront. For budget builds and mild climates, 14 SEER delivers reasonable efficiency without the premium price tag.
What does 96% AFUE mean for my heating bills? +
96% AFUE means 96 of every 100 BTU of gas energy becomes heat. Replacing an 80% unit saves roughly 16% on heating costs annually. The furnace reaches high efficiency through condensing heat exchangers that capture flue gas energy most competitors waste.
Can this system handle high outdoor temperatures? +
The single-stage compressor runs at full capacity regardless of load, which works fine in hot climates but wastes energy during mild weather. Two-stage or variable-speed units perform better in regions with wide temperature swings, but this system remains reliable in steady heat.
How does the ACiQ brand compare to Goodman or Rheem? +
ACiQ is Goodman's value subsidiary, sharing manufacturing standards and parts compatibility. It undercuts flagship Goodman models but maintains the same core reliability. Rheem competes at similar price points with comparable efficiency ratings.
Do I need a contractor to install this, or can DIY work? +
Refrigerant charging requires EPA certification and proper equipment. Professional installation is essential for warranty validity, safety, and system performance. Most installers charge $800-1,500 for labor on a complete system replacement.

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