Independent Review · Updated June 2026

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

High-efficiency modulating gas furnace with variable-speed cooling for year-round comfort

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 - Horizontal
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// Bottom Line
This 3-ton Goodman system excels for homeowners upgrading from older equipment and seeking both heating and cooling efficiency in one package. The 97% AFUE furnace and 16 SEER2 condenser make it ideal for moderate climates where balanced performance matters more than top-tier cooling capacity.

Review

Goodman's 3-ton horizontal A-coil system combines a high-efficiency gas furnace with an air conditioning condenser in one compact unit. Marketed toward contractors and budget-conscious homeowners, this 100,000 BTU furnace and 34,800 BTU cooler addresses the growing demand for integrated heating-cooling solutions. The horizontal orientation fits tight spaces like basements or crawl spaces where traditional upright units won't fit. Goodman's reputation for straightforward engineering makes this a sensible choice for replacement jobs.

Performance specs tell an interesting story. The furnace delivers 97% AFUE efficiency with modulating burners that fire up gradually rather than on-off cycling, reducing energy waste and keeping rooms more comfortable. Cooling operates at 16 SEER2, an ENERGY STAR threshold that qualifies for utility rebates in many states. However, the single-stage scroll compressor cannot adjust capacity, so it runs full-tilt or off, missing efficiency gains at part-load conditions. The variable-speed ECM blower motor compensates somewhat by ramping down airflow during mild days.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency reduces natural gas consumption by roughly 15-20% compared to 80% units
  • 16 SEER2 rating qualifies for ENERGY STAR certification and utility rebates in most regions
  • Modulating burner stages optimize heating output, reducing temperature swings and improving comfort
  • Variable-speed ECM blower motor adjusts automatically to match heating and cooling demand
  • PVC exhaust flue simplifies venting and reduces installation costs compared to metal alternatives

Cons

  • Spec sheet lists conflicting tonnage (title says 3 Ton but specs show 3.5 Ton, creating confusion)
  • Single-stage cooling compressor cannot modulate like the furnace, reducing efficiency at partial loads
  • 34,800 cooling BTU falls slightly short of true 3-ton capacity (36,000 BTU nominal), limiting undersizing flexibility

Who Should Buy

Best For

Contractors installing replacement systems in homes with existing ductwork and homeowners in mild to moderate climates seeking cost-effective heating and cooling. This system suits budgets where efficiency rebates offset the moderate equipment cost.

Consider Alternatives If

Hot climates with extreme cooling demands should look at two-stage or variable-capacity air conditioners, and buyers in very cold regions may benefit from higher-stage furnace designs.

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

This horizontal coil requires proper ductwork connections and adequate return air pathways. The 115V, single-phase electrical supply needs a 18.7 to 30 amp breaker, standard for most residential panels. PVC flue venting simplifies installation compared to metal ducts. Technicians must match refrigerant type (R410A or R22) with existing linesets and ensure suction line insulation thickness meets the 3/4 inch spec to prevent efficiency loss and condensation.

Warranty & Reliability

Goodman covers parts for 10 years when registered online, a reasonable protection period for compressors and heat exchanger defects. Labor coverage details are not listed here, so verify with your installer whether additional extended warranties apply. Online registration is required to activate coverage, a minor administrative step many buyers overlook initially.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU100,000
RefrigerantR410A or R22
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73.5
Weight (in lbs)30.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)16
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size30 amps
Min. Breaker Size18.7 amps
Tonnage3.5 Ton
Height34.5"
Width21"
Depth28.75"
ResourcesGoodman Brochure Goodman Specifications 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7424267
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the product title say 3 Ton but specs list 3.5 Ton? +
This appears to be a documentation error from the manufacturer or retailer. The 34,800 cooling BTU rating aligns closer to 2.9 tons (round to 3 Ton), while 3.5 Ton would imply 42,000 BTU. Verify the exact tonnage with the seller before purchase to ensure system sizing matches your home's load calculation.
Can I install this in an attic or crawl space? +
Yes, the horizontal orientation specifically suits tight spaces. Ensure 6-8 inches clearance on all sides for airflow and maintenance access. Verify the attic can support 30 pounds of weight and that ductwork connections won't create restrictions. Have a technician assess duct sizing to maintain the 2000 CFM maximum airflow.
How much will this unit save on heating and cooling costs? +
The 97% AFUE furnace reduces heating bills by roughly 15-20% versus 80% models, worth $300-600 annually depending on climate and usage. The 16 SEER2 cooling is middle-tier efficiency, saving 10-15% on cooling versus older 10 SEER units. Combined utility rebates often offset 10-15% of equipment cost in states with active efficiency programs.
Is the single-stage cooling compressor a disadvantage? +
Yes, compared to two-stage or variable-capacity units. Single-stage runs full power or stops, wasting energy during mild weather when partial cooling would suffice. For mild climates, this matters less. Hot regions benefit from modulating compressors, though those cost significantly more upfront.
What is AHRI Certificate 7424267, and why does it matter? +
AHRI certification confirms independent testing of the furnace-condenser combination's efficiency ratings. This certificate validates the 97% AFUE and 16 SEER2 claims, assuring contractors and homeowners that performance specs are verified, not marketing estimates.

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