Independent Review · Updated June 2026

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

High-efficiency modulating furnace with 14 SEER cooling and 97% AFUE heating

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 - Horizontal
Current Price
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// Bottom Line
This horizontal Goodman system excels for homeowners in moderate climates seeking efficient combined heating and cooling without premium pricing. The 97% AFUE furnace paired with 14 SEER cooling makes it ideal for mixed-use applications where both seasons matter equally.

Review

The Goodman ACiQ-36-EHPD-UPG combines a high-efficiency gas furnace with standard-tier air conditioning in one horizontal package. This 3.5 ton system targets the middle market, offering genuine efficiency gains over basic equipment without the premium pricing of ultra-high-end models. The horizontal A-coil configuration works well for attics, crawlspaces, and closets where vertical clearance is limited. As a balanced heating and cooling solution, it appeals to contractors building complete systems rather than upgrading individual components.

The heating side delivers 80,000 BTU output with 97% AFUE efficiency through a modulating burner that adjusts in stages rather than simply cycling on and off. This approach reduces temperature swings and wear on components. The cooling side provides 36,000 BTU (3 ton) capacity at 14 SEER using R454B refrigerant, which is current-generation but not leading-edge. The variable-speed ECM blower motor ramps down during light loads, reducing electricity consumption and keeping noise at 73 dB. This measured approach to performance makes it reliable without pushing boundaries.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency ranks among the highest available for gas furnaces, lowering winter heating costs significantly
  • Modulating burner adjusts heating output in stages rather than cycling on/off, improving comfort and reducing short-cycling wear
  • 14 SEER cooling with R454B refrigerant meets current efficiency standards and qualifies for Energy Star certification
  • Variable-speed ECM blower motor runs at lower speeds during partial-load conditions, reducing energy consumption and noise
  • Horizontal configuration with right-side flue location offers flexible installation in tight attic or basement spaces
  • 3.5 ton cooling capacity with 80,000 BTU heating handles most homes up to 2,000 square feet effectively

Cons

  • Single-stage compressor cannot modulate cooling capacity, so it cycles on/off rather than varying output like two-stage units
  • 73 dB noise level is moderately loud, higher than quieter variable-capacity competitors during operation
  • SEER 14 is solid but not elite, with newer SEER2-rated units and variable-speed compressors offering 15+ efficiency ratings

Who Should Buy

Best For

Contractors installing replacement systems for homeowners prioritizing balanced heating and cooling efficiency without premium costs. Also suitable for homeowners in regions with cold winters and warm summers who want one reliable unit handling both seasons effectively.

Consider Alternatives If

Buyers in consistently warm climates needing primarily cooling should consider standalone air conditioning units, and those seeking absolute peak efficiency should evaluate variable-capacity compressor models.

3 Ton 14 SEER 97% AFUE 80,000 BTU Goodman Gas Furn
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Installation

Installation requires standard HVAC skills for gas and refrigerant systems. The horizontal orientation with right-side plastic PVC flue works in tight spaces. Suction lines are 3/4 inch with matching valve size and 30 feet of included insulation. Liquid lines are 3/8 inch. Electrical needs 115V single-phase power with minimum 18.7 amps and maximum 30-amp breaker protection. This fits most residential electrical panels. No special ventilation beyond PVC flue exhaust is needed.

Warranty & Reliability

Goodman provides 10 years of parts coverage with online registration. This is standard for the brand and covers manufacturing defects but not installation errors or refrigerant loss from leaks. Registration is simple and extends from the purchase date. The evaporator coil carries separate Goodman coverage. Ten years is adequate for mid-tier equipment, though some competitors offer 12-year options.

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
Tonnage3.5 Ton
Height21"
Width21.125"
Depth26"
ResourcesCHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil 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.
AHRI Certificate Number7424271
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1600
ConfigurationHorizontal
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

What does 14 SEER actually mean for my summer cooling bills? +
SEER is a seasonal rating, so 14 SEER means roughly 14 BTU of cooling output per watt of electricity consumed under standard conditions. Compared to older 10 SEER units, expect 20-30% lower summer electricity costs depending on climate. Your actual savings depend on local cooling demand and electricity rates.
Can I install this in an attic with limited headroom? +
Yes. The horizontal configuration requires 21 inches of height and 26 inches of depth, making it viable for most attics. Ensure the platform can support 120 pounds and allow 18-30 inches of clearance around sides for airflow. The right-side flue exit simplifies PVC venting to the roof.
How does modulating burner heating differ from standard two-stage furnaces? +
This modulating burner adjusts heating output continuously across a range rather than switching between high and low fire. This reduces temperature swings, improves comfort, and decreases on-off cycling stress. Combined with the variable-speed blower, you get smoother operation than traditional two-stage furnaces.
Is R454B refrigerant better or worse than older R410A? +
R454B is a newer lower-global-warming-potential refrigerant replacing R410A. Performance is nearly identical, but R454B requires strict handling and servicing by EPA-certified technicians. Long-term parts availability is still developing, so factor service costs into your choice.
What does the 10-year warranty actually cover? +
Parts defects from manufacturing. It excludes labor, refrigerant recharge, damage from improper installation, and accidents. Online registration is required within 30 days. The evaporator coil has separate Goodman coverage. Read the full warranty document before purchasing.

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