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 paired with 14 SEER cooling for balanced performance

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 Goodman combo system excels for homeowners prioritizing heating efficiency and year-round comfort in mixed climates. The 97% AFUE furnace with modulating burners minimizes gas waste, while the 14 SEER air conditioner handles summer cooling adequately without premium pricing.

Review

Goodman's combination gas furnace and air conditioner system targets the mid-market segment where efficiency matters but premium pricing doesn't. At 3 ton cooling capacity with 100,000 BTU heating output, this horizontal-configuration unit suits homes with moderate heating demands and average cooling loads. The system uses R454B refrigerant and carries a 10-year warranty with online registration, positioning it as a practical replacement for aging split systems or package units.

The furnace shines with its 97% AFUE rating and modulating burner stages, meaning it adjusts flame intensity continuously rather than cycling on and off at fixed output. This efficiency translates directly to lower winter heating bills. On the cooling side, 14 SEER1 performance ranks respectably for standard units, though it trails high-efficiency models at 16-18 SEER. The scroll compressor and variable-speed ECM blower work together to optimize runtime and reduce standby energy waste. Maximum airflow reaches 2000 CFM, supporting homes up to roughly 1800-2000 square feet.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% models
  • Modulating burners adjust output based on demand, avoiding energy waste during partial-load operation
  • Variable-speed ECM blower motor delivers consistent airflow and improves comfort
  • 14 SEER cooling achieves Energy Star certification for tax credits in many states
  • 3.5 ton capacity (36,000 BTU cooling, 100,000 BTU heating) sized for mid-sized homes
  • R454B refrigerant is newer, lower-GWP alternative to older refrigerants

Cons

  • 14 SEER is solid but not top-tier; 16-18 SEER units offer better summer efficiency
  • Single-stage compressor cannot modulate cooling capacity like higher-end units
  • 73 dB noise level is moderately loud during cooling operation
  • PVC flue requirement limits placement options for some home configurations

Who Should Buy

Best For

Homeowners in moderate climates who heat 5-7 months annually and want to reduce gas bills without overspending on equipment. Contractors installing combo systems where budget constraints exist but efficiency standards matter.

Consider Alternatives If

Anyone in hot climates needing high-capacity cooling or buyers seeking top-tier SEER ratings above 16.

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

This horizontal A-coil unit requires upflow/horizontal airflow orientation and PVC or plastic exhaust flue. Electrical demands are modest, drawing 115V single-phase at 18.7 to 30 amps maximum, allowing installation in most homes without panel upgrades. Suction line requires 3/4 inch insulation and comes with 30 feet of lineset included, simplifying logistics for standard residential installations.

Warranty & Reliability

Goodman provides 10 years of coverage when you register online after purchase. This extended term applies to compressor, heat exchanger, and sealed components, which covers most major failure points. Registration is straightforward and worth the effort to activate full protection. Parts-only coverage excludes labor, so factor service costs into ownership calculations.

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 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
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"
Length30 feet

Frequently Asked Questions

How does the 97% AFUE compare to my old furnace? +
Most furnaces installed before 2010 operate at 78-85% AFUE, meaning they waste 15-22% of fuel as exhaust. This 97% unit cuts that waste to 3%, lowering heating bills 12-18% on identical usage patterns. Over 15 years, savings typically exceed $2000 in heating costs alone, depending on gas prices and climate.
Can I install this in a tight attic space? +
The horizontal configuration measures 34.5 inches high, 21 inches wide, and 28.75 inches deep, fitting standard attic framing. However, you need clearance above for the right-side flue exit and side access for service. Most attics with 24-inch joist spacing accommodate this unit comfortably, but verify your specific space before ordering.
Is 14 SEER enough cooling for summer comfort? +
14 SEER suits most homeowners in climates with 100-150 cooling degree days annually. It handles moderate heat loads efficiently without premium pricing. However, homes in hot climates or those with poor insulation benefit from 16-18 SEER units that reduce peak summer runtime and utility bills more substantially.
How does this compare to Carrier or Lennox equivalents? +
Goodman is the value choice, typically $800-1500 cheaper than Carrier or Lennox at identical efficiency levels. Performance and reliability are comparable across all three brands. You trade brand prestige and dealer network depth for lower cost, which works fine for straightforward residential applications.
Will online registration void my warranty if I skip it? +
Yes. Goodman requires online registration within 30 days to activate the full 10-year coverage. Without registration, you retain only manufacturer defect coverage, typically 1-3 years. Set a calendar reminder and complete registration immediately after installation to secure the extended term.

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