Independent Review · Updated June 2026

3 Ton 14 SEER 97% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

97% AFUE furnace paired with 14 SEER cooling in one efficient downflow system

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 14 SEER 97% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This Goodman combo system is built for homeowners upgrading from older split systems or replacing failed equipment in homes with basement furnace placement. The 97% AFUE heating and 14 SEER cooling make it a solid mid-tier choice for climates with meaningful heating seasons.

Review

This Goodman gas furnace and air conditioner system bundles a high-efficiency heating unit with respectable cooling capacity into one downflow package. The 100,000 BTU furnace handles heating duties while the 3-ton (36,000 BTU) condenser manages summer cooling. Goodman positions this combo as a mid-market option for homeowners replacing failed equipment or upgrading 10-to-15-year-old systems. The downflow configuration makes it ideal for basement installations feeding horizontal or vertical ductwork.

The 97% AFUE rating on the furnace side means heating efficiency that competes with premium brands, with modulating burners that stage output for better control. Cooling efficiency at 14 SEER meets ENERGY STAR standards but uses a single-stage compressor that runs full-power or off, missing the efficiency gains of two-stage designs. The variable-speed ECM blower motor adjusts airflow from 0 to 2,000 CFM based on demand, reducing energy waste compared to fixed-speed motors. Electrical requirements are modest at 115V single-phase with a 30-amp maximum breaker.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means you're recovering nearly all combustion heat, translating to real savings on winter gas bills
  • 14 SEER rating qualifies for ENERGY STAR, plus rebates are available in many utility districts
  • Modulating burner adjusts heating output in stages, reducing on-off cycling and improving comfort
  • Variable-speed ECM blower motor runs more efficiently than fixed-speed alternatives, quietly conditioning air
  • R454B refrigerant is future-proof and widely stocked by technicians
  • 10-year parts warranty with online registration covers compressor and major components

Cons

  • Single-stage cooling compressor cycles on-off rather than modulating, less efficient than two-stage units in mild weather
  • 73 dB noise level is audible, particularly from basement locations near living spaces
  • Downflow configuration limits placement options to homes where furnace can sit above ductwork

Who Should Buy

Best For

Homeowners in cold-climate regions replacing aging furnace-AC combos and prioritizing heating efficiency. This system works well for basements in northern climates where 97% AFUE payback happens within 5-7 years.

Consider Alternatives If

Buyers in mild climates wanting variable-capacity cooling should compare dual-stage units, as single-stage cooling wastes energy during shoulder seasons.

3 Ton 14 SEER 97% AFUE 100,000 BTU Goodman Gas Fur
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Installation

Downflow configuration requires furnace placement above ductwork with gravity-assist airflow. Plastic or PVC exhaust flue is required for safe venting. The 3/8-inch liquid line and 3/4-inch suction line (with 3/4-inch insulation thickness included) connect to outdoor condenser during commissioning. Total system height is 34.5 inches, width 21 inches, depth 28.75 inches. Weight of 120 pounds keeps installation manageable for two technicians.

Warranty & Reliability

Ten-year parts warranty with online registration covers compressor failure, heat exchanger cracks, and most internal components. Labor and refrigerant are typically excluded under standard Goodman terms. Registration is essential, as many claims are denied without proof of activation. Coverage is solid for mid-tier equipment but trails extended-warranty programs some competitors offer.

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
Height34.5"
Width21"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation 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.
ConfigurationDownflow/Horizontal
StyleA-Coil
AHRI Certificate Number7424272
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

How does 97% AFUE compare to my old furnace? +
Most furnaces installed before 2010 run 78-85% AFUE, meaning 15-22% of fuel escapes as waste heat. At 97%, this system recovers 12 additional BTU per 100 burned, cutting heating costs 12-15% annually in cold climates. Payback on equipment cost typically occurs within 5-8 years depending on local gas prices.
Can this fit in my attic instead of basement? +
No. Downflow configuration requires the furnace positioned above ductwork with gravity assist. Attic installation requires an upflow or horizontal unit instead. Installing this unit upflow would reverse airflow direction, damaging the system and voiding warranty.
Is 14 SEER cooling good enough? +
14 SEER meets modern minimum efficiency standards and qualifies for rebates in most utility districts. However, two-stage competitors offer 16-18 SEER by modulating compressor speed during mild weather. For homes in northern climates where AC runs 6-10 weeks annually, the 14 SEER single-stage remains cost-effective.
How does this compare to a Carrier or Lennox combo? +
Goodman's 97% AFUE matches premium brands, but Carrier and Lennox typically include two-stage cooling and quieter designs (70 dB vs. 73 dB). Those brands cost 20-30% more. For budget-conscious buyers, Goodman's modulating furnace delivers similar heating efficiency at lower price points.
What happens if my furnace fails after year 10? +
Warranty expires after ten years. Parts become customer responsibility. Extended warranties through dealers typically add $400-600 for additional 5-10 year coverage. Plan replacement budget around year 12-15 depending on maintenance and climate stress.

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