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 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 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
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// Bottom Line
This is an excellent choice for homeowners upgrading from older single-stage systems who want meaningful energy savings without premium pricing. The 97% AFUE heating efficiency and modulating burner make it ideal for homes in moderate-to-cold climates where heating run time is substantial.

Review

This Goodman horizontal furnace-condenser combo occupies the practical middle ground of residential HVAC, delivering high heating efficiency without luxury pricing. At 97% AFUE and 14 SEER, it represents meaningful performance gains over equipment from 10-15 years ago. The modulating gas burner and variable-speed blower motor show Goodman's engineering focus on reducing energy waste through proportional operation rather than simple on-off cycling. For homeowners replacing aging systems, this unit addresses the most common pain point: rising heating and cooling costs.

Heating performance stands out with 100,000 BTU output from a 97% AFUE furnace, meaning 97 BTU reach your home for every 100 BTU of fuel burned. The cooling side delivers 36,000 BTU at 14 SEER through a scroll compressor running at single-stage capacity. Variable-speed ECM blower handles up to 2,000 CFM, adapting to actual load rather than running at full blast continuously. The 3/8-inch liquid line and 3/4-inch suction line sizing follow standard practice for this tonnage. These numbers translate to measurable monthly savings versus 80-90% AFUE and 10-13 SEER equipment still operating in many homes.

Pros & Cons

Pros

  • Exceptional 97% AFUE heating efficiency reduces natural gas consumption significantly compared to 80-90% units
  • Modulating burner stages heat output for comfort and efficiency, not oversized on-off cycling
  • Variable-speed ECM blower motor adjusts airflow demand, cutting unnecessary fan runtime
  • 14 SEER cooling meets Energy Star standards with R454B low-GWP refrigerant
  • PVC exhaust compatibility simplifies venting in modern construction without masonry chimneys
  • 10-year comprehensive warranty with online registration provides solid long-term protection

Cons

  • Single-stage compressor in AC unit limits efficiency gains compared to two-stage or variable-capacity models
  • 73 dB noise level is moderate to loud, noticeable during operation if condenser is near living spaces
  • 3.5-ton capacity may be oversized for smaller homes, reducing modulation benefits and cycling efficiency

Who Should Buy

Best For

Homeowners in climates with significant heating seasons who value operational efficiency and want to reduce utility bills without stepping into high-end equipment territory. Contractors seeking reliable mid-range equipment with solid warranty backing for residential retrofit projects.

Consider Alternatives If

Anyone prioritizing ultra-quiet operation or living in hot climates where cooling dominates heating needs should explore two-stage or variable-capacity alternatives.

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

This horizontal configuration suits downflow or horizontal installation in attics, basements, or utility closets. Requires 115V single-phase 60Hz power with 18.7-30 amp breaker sizing. PVC exhaust venting simplifies installation since masonry chimneys aren't required, reducing labor costs. Standard refrigerant lines and electrical connections mean most licensed installers complete setup in 4-6 hours. Proper ductwork sizing and airflow verification remain critical for realizing efficiency ratings.

Warranty & Reliability

Coverage extends 10 years on all components with online registration, a solid baseline for mid-range equipment. This protects against compressor failure, heat exchanger defects, and blower motor issues. Registration requirement means buyers must document purchase and submit within the specified window. Coverage typically excludes wear items like capacitors and applies only to original homeowners in most cases.

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 much will I save monthly compared to an 80% AFUE furnace? +
A 17-point AFUE gap (97% vs 80%) saves roughly 17-20% of heating energy annually. On average natural gas bills, that translates to $20-45 monthly savings depending on climate and usage patterns. Over 15 years, savings easily exceed $3,600-$8,100, offsetting the efficiency premium.
Can this system run on propane instead of natural gas? +
Yes, this unit is rated for both propane and natural gas. Burner orifices and regulator settings differ between fuels, so ensure your installer configures it for your specific fuel source at installation. Field conversion after purchase requires technical expertise.
What does modulating burner mean for comfort and bills? +
Modulating burners adjust flame size to match heating demand rather than cycling fully on-off. This prevents temperature swings, reduces short-cycling wear, and burns only necessary gas. Combined with the 97% AFUE rating, modulation maximizes efficiency in mild winter days.
How does 14 SEER compare to newer two-stage systems? +
14 SEER is respectable but middle-of-road. Two-stage and variable-capacity units often achieve 16-18 SEER by running the compressor at reduced capacity during mild weather. You trade some cooling efficiency for a lower purchase price here.
Is the 10-year warranty automatically valid or do I need to register? +
Online registration is required to activate the 10-year coverage. Without registration, coverage typically defaults to a shorter period. Complete registration immediately after installation to protect your investment.

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