Independent Review · Updated June 2026

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

Budget-friendly 3-ton system with surprising 97% AFUE and Energy Star certification

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 60,000 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 ACiQ unit is built for contractors and homeowners seeking affordable efficiency without premium pricing. At $732, the 97% AFUE furnace paired with 14 SEER cooling delivers solid year-round performance, making it ideal for moderate climates where balanced heating and cooling needs justify the investment.

Review

The ACiQ 3-ton downflow system represents a thoughtful entry point into efficient HVAC. At $732, you're getting a complete gas furnace and air conditioning package that combines solid engineering with practical affordability. This unit sits between bare-minimum equipment and premium systems, targeting contractors and homeowners who understand efficiency without demanding cutting-edge features or warranty extras.

Performance numbers tell a reliable story. The furnace delivers 60,000 BTU with 97% AFUE efficiency using a modulating burner that adjusts output continuously rather than cycling. Cooling handles 36,000 BTU at 14 SEER1 through a scroll compressor running on R454B refrigerant. The variable-speed ECM blower reaches 1,200 CFM maximum while operating at 73 dB, balancing noise against performance. Together, these components make sense for homes needing balanced heating and cooling.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency reduces heating costs significantly compared to standard 80-95% models
  • 14 SEER cooling rating qualifies for Energy Star certification, supporting rebates in many regions
  • Modulating gas burner automatically adjusts output rather than cycling on-off, improving comfort and efficiency
  • Variable-speed ECM blower motor provides quiet operation at 73 dB while matching airflow to demand
  • Scroll compressor with R454B refrigerant offers reliable cooling with modern environmental compliance
  • 10-year warranty covers parts when registered online, providing solid peace of mind at this price point

Cons

  • 73 dB noise level is acceptable but louder than premium units, noticeable during furnace operation
  • Single-stage cooling compressor lacks capacity modulation, so efficiency drops during partial-load conditions
  • Downflow configuration limits placement options, requiring basement or attic installation with adequate clearance

Who Should Buy

Best For

Homeowners replacing failed equipment in moderate climates where heating and cooling loads are roughly equal. Contractors need a dependable workhorse system they can install quickly without explaining premium features to price-conscious customers.

Consider Alternatives If

Buyers in extreme heating or cooling climates should consider dual-stage compressors. Anyone prioritizing whisper-quiet operation should look at units rated below 70 dB.

3 Ton 14 SEER 97% AFUE 60,000 BTU Goodman Gas Furn
$732
Buy at HVACDirect →

Installation

Downflow configuration means this unit fits basements or attics with floor or ceiling discharge. You'll need 30-amp breaker service with 115V single-phase power available. Liquid lines measure 3/8 inch while suction lines are 3/4 inch with factory insulation. PVC flue venting is required. At 34.5 inches tall and 120 pounds, two technicians can handle placement easily.

Warranty & Reliability

ACiQ backs this system with 10 years of parts coverage when you register online. Registration takes five minutes and activates protection against compressor failure, coil leaks, and component defects. Labor is not covered, so factor in service call costs if repair is needed. This warranty is solid for the price point but requires quick registration.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU60,000
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 Number7424269
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

What does 97% AFUE actually mean for my heating bills? +
AFUE represents fuel converted to heat. At 97%, only 3% escapes as waste. Compared to 80% equipment, you save roughly 17% on heating costs annually. Actual savings depend on climate, insulation, and gas prices, but substantial reduction is realistic over the system's 15-20 year lifespan.
Can I install this in an upflow position instead of downflow? +
No. This system is engineered specifically for downflow operation. Installing it horizontally or upflow compromises refrigerant flow, blower dynamics, and condensate drainage, voiding warranty and risking compressor damage. Choose an upflow-rated unit if your space requires it.
How does 14 SEER compare to newer SEER2 ratings? +
SEER2 uses updated testing standards roughly 15-20% stricter than SEER1. A 14 SEER1 unit typically performs like 11-12 SEER2 under realistic conditions. This remains efficient but expect competition from newer units claiming higher SEER2 numbers marketed at similar prices.
Is the scroll compressor better than reciprocating types? +
Scroll compressors run smoother, quieter, and with fewer moving parts than reciprocating designs, improving reliability. This ACiQ uses a proven scroll design. Trade-off is slightly higher initial cost. For most residential applications, scroll compressors offer better long-term value and lower maintenance needs.
What happens if I don't register for warranty coverage? +
Without online registration, warranty coverage is forfeited. Registration is free and takes minutes through ACiQ's website. You'll need your serial number and proof of purchase. Don't skip this step, as repair costs exceed the registration effort.

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