Independent Review · Updated June 2026

3 Ton 14 SEER 97% AFUE 80,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency gas furnace and AC combo at an unbeatable 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 97% AFUE 80,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$732
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This is the right choice for budget-conscious homeowners and contractors who need reliable heating and cooling without premium pricing. At $732, you're getting a 97% AFUE furnace paired with a 14 SEER air conditioner, making it excellent for climates with moderate heating and cooling demands.

Review

The Goodman 3-ton combo system positions itself as the practical middle ground in the HVAC market. You get a gas furnace handling 80,000 BTU of heating paired with a matching air conditioner rated at 36,000 BTU cooling, all in downflow configuration. At $732, this system undercuts most brand-name equivalents while still carrying Energy Star certification. The SKU ACiQ-36-EHPD-UPG reflects Goodman's value-focused engineering, targeting contractors and homeowners who prioritize function and cost control.

Efficiency metrics tell the story here. The furnace delivers 97% AFUE, meaning nearly every dollar of fuel converts to heat. The air conditioner achieves 14 SEER1, an Energy Star-rated rating that keeps summer cooling bills reasonable. The modulating furnace burner adjusts flame intensity across a range, while the scroll compressor uses R454B refrigerant, the industry standard for new equipment. Maximum airflow reaches 1200 CFM through the variable-speed ECM blower, adapting output to actual heating and cooling demand rather than running at full capacity constantly.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency with modulating burners reduces heating costs and improves comfort
  • 14 SEER cooling efficiency earns Energy Star certification for year-round savings
  • 3-ton capacity handles 36,000 BTU cooling and 80,000 BTU heating for average homes
  • Variable-speed ECM blower motor adapts to demand, lowering electricity use
  • Downflow A-coil configuration fits tight attic or basement spaces with compact 30-inch length

Cons

  • Single-stage cooling compressor cycles on and off rather than modulating like furnace heating
  • 73 dB noise level runs louder than premium units with two-stage compressors
  • Requires online registration to activate 10-year warranty, adding an extra step

Who Should Buy

Best For

Homeowners replacing old systems in mild-to-moderate climates and budget-conscious contractors stocking rental properties or investor homes. This unit delivers solid efficiency ratings without the higher cost of two-stage or variable-capacity systems.

Consider Alternatives If

Anyone in extreme climates needing maximum efficiency or households sensitive to equipment noise should consider units with modulating compressors.

3 Ton 14 SEER 97% AFUE 80,000 BTU Goodman Gas Furn
$732
Buy at HVACDirect →

Installation

Downflow configuration makes this system flexible for attic, basement, or closet installation. At 30 inches long, 34.5 inches tall, and 28.75 inches deep, it squeezes into tight spaces. Requires 115V single-phase power with an 18.7 to 30-amp breaker. PVC flue venting (plastic, not metal) is required. Suction and liquid line sizes match standard 3/4-inch and 3/8-inch copper tubing available at any supply house.

Warranty & Reliability

Goodman backs this unit with a 10-year parts warranty, activated by online registration. Registration takes minutes and protects you against compressor failure, heat exchanger cracking, and component defects. No labor coverage is included, so factor in service call costs if repairs occur after year one. This warranty is competitive for equipment at this price.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU80,000
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 Ton
Height34.5"
Width17.5"
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 Number7424270
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

Why is the furnace 97% efficient but the air conditioner only 14 SEER? +
Gas furnaces naturally run hotter and achieve higher efficiency ratings than air conditioners. 14 SEER is actually solid cooling efficiency for a budget unit. Two-stage compressors cost more and deliver 16-18 SEER, but this single-stage design keeps price and complexity down while still earning Energy Star.
Will this downflow configuration work in my attic space? +
Yes, downflow is designed for above-furnace installation. The 30-inch length fits most attic joists. Ensure 3 feet clearance around the unit for airflow and maintenance access. PVC flue venting to outside is required, so factor in ductwork routing during planning.
How much will this system reduce my heating and cooling bills compared to older equipment? +
A 97% AFUE furnace cuts heating costs by 30-40% versus 80% AFUE units from 2000-2010. The 14 SEER air conditioner saves 25-35% on cooling versus 10 SEER systems. Exact savings depend on climate, usage patterns, and local utility rates, but combined efficiency gains are substantial.
How does this compare to higher-priced Goodman models or competitors like Lennox? +
This hits the sweet spot between budget and performance. Premium units add variable-capacity compressors, two-stage heating, and quieter operation, commanding 40-60% higher prices. Lennox equivalents cost more but offer similar efficiency. This Goodman system sacrifices only noise level and fine-tuned comfort.
Do I need a technician to install this, or can a handy homeowner do it? +
Professional installation is strongly recommended. Refrigerant lines must be evacuated, charged to precise amounts, and tested for leaks. Electrical connections require proper breaker sizing. Gas connections demand pressure testing and safety verification. Budget $1,500-$3,000 for full installation by a licensed contractor.

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