3 Ton 14 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow Review 2026

// Bottom Line

This Goodman system makes sense for budget-conscious homeowners replacing an older unit in a 2,000 to 2,500 sq ft home. The 97% AFUE furnace and 16 SEER2 air conditioner deliver measurable energy savings without the premium price tag of high-end brands.

Review

The Goodman 3-ton downflow furnace and air conditioner combo represents solid value in the mid-range HVAC market. Goodman has built a reputation as a dependable workhorse brand, and this Online Supply SKU LS38783850 sits at an attractive $643 price point. The downflow A-coil configuration makes it flexible for attic, basement, or closet installations in single-story homes. This isn't luxury equipment, but it delivers genuine efficiency improvements over equipment from 2008-2012 era systems.

The numbers tell a practical story. The furnace achieves 97% AFUE with a modulating burner that adjusts flame height rather than running full-blast constantly. On the cooling side, the 16 SEER2 rating and 34,800 BTU capacity cover 3-ton cooling loads. The variable-speed ECM blower motor runs at different speeds based on demand rather than fixed high-low cycling. Together, these features should cut heating and cooling costs 20-30% compared to single-stage baseline equipment from 15 years ago.

Pros & Cons

Pros

97% AFUE furnace efficiency translates to lower heating bills compared to 80-90% units common in older homes
16 SEER2 rating and Energy Star certification qualify for utility rebates in most regions
Modulating gas burner and variable-speed ECM blower motor reduce short-cycling and improve comfort consistency
PVC exhaust compatibility simplifies installation in tight spaces without metal flue requirements
10-year warranty with online registration provides solid coverage at this price point

Cons

Single-stage compressor limits efficiency gains in partial-load conditions compared to two-stage alternatives
73.5 dB noise level runs noticeably louder than premium units, particularly during cooling season
R410A or R22 refrigerant support creates uncertainty about long-term service availability as R410A phases out

Who Should Buy

Best For

Homeowners replacing a 10-15 year old system who prioritize lower monthly energy bills over whisper-quiet operation. This system works especially well in moderate climates where air conditioning runtimes are moderate and heating dominates.

Consider Alternatives If

Anyone building new construction or needing a system in a noise-sensitive environment should consider quieter alternatives with two-stage compressors.

3 Ton 14 SEER 97% AFUE 60,000 BTU Goodman Gas Furn

$643

Buy at HVACDirect →

Installation

Installation complexity sits moderate. The 115V single-phase electrical requirement means most homes can tap existing circuits, though the 30-amp maximum breaker confirms this isn't a heavy power draw. The 3/8-inch liquid line and 7/8-inch suction line use standard fittings. PVC exhaust compatibility eliminates complicated metal flue routing. Technicians need proper evacuation equipment and R410A certification, but this system doesn't demand specialized installation skills.

Warranty & Reliability

Goodman's 10-year parts warranty applies automatically with online registration. This covers compressor, heat exchanger, and major components against manufacturing defects. Labor and refrigerant are typically excluded. This warranty length matches competitor standards at this price tier and provides meaningful protection for a system lasting 15-20 years with proper maintenance.

Specifications

SKU	LS38783850
Brand/Manufacturer	Online Supply
Cooling BTU	34,800
Heating BTU	60,000
Refrigerant	R410A or R22
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	73.5
Weight (in lbs)	30.000000
Feature	Spec
Energy Star	Yes
SEER1 (Efficiency)	16
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	7/8"
Max Breaker Size	30 amps
Min. Breaker Size	18.7 amps
Tonnage	3 Ton
Height	34.5"
Width	17.5"
Depth	28.75"
Resources	Goodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman Warranty You will need AdobeÂ® AcrobatÂ® Reader to view PDF documents.
Safety Information	PROPOSITION 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.
Configuration	Downflow/Horizontal
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
AHRI Certificate Number	7424269
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	97%
Blower Motor	Variable Speed - ECM
Maximum CFM	1200
Burner Stages	Modulating
Fuel Type	Propane, Natural Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

How does the 97% AFUE compare to my current furnace? +

If your existing furnace is 80-85% AFUE (typical for 2008-era equipment), this Goodman captures 12-17% more heat energy. On a $1,200 annual heating bill, expect savings of $144-204 per year, recovering the equipment cost premium within 4-6 years before considering cooling efficiency gains.

Does this system work with my existing ductwork? +

The downflow configuration routes air downward, so verify your ductwork exits below the unit. Maximum CFM of 1,200 fits standard residential ductwork sizes. You may need duct cleaning if your system is 15+ years old, as dirt buildup reduces the modulating burner's comfort benefits.

What's the difference between SEER and SEER2 ratings? +

SEER2 is the newer test standard that uses more realistic temperature conditions. The 16 SEER2 rating on this unit roughly equals 19-20 old-spec SEER numbers. Don't compare SEER2 directly to SEER ratings. For context, 16 SEER2 beats most single-stage equipment and qualifies for Energy Star rebates nationwide.

Is Goodman equipment reliable compared to Carrier or Lennox? +

Goodman uses the same scroll compressor and core components as higher-priced brands. Real-world failure rates are similar when properly installed and maintained. The main difference is warranty length, customer service, and cabinet materials, not core reliability. This unit's track record matches other brands in its price range.

What does the 10-year warranty actually cover? +

Parts only, including compressor and heat exchanger. Labor is excluded. Registration is required. Most failures occur in years 2-5. After year 10, major repairs likely cost more than replacement, so this warranty protects your investment during the critical period.

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