Independent Review · Updated June 2026

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

High-efficiency modulating furnace with 97% AFUE and variable-speed blower at contractor pricing

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 - Upflow
Current Price
$647
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Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system targets contractors and homeowners in moderate climates who prioritize heating efficiency and want solid performance without premium pricing. The 97% AFUE rating and modulating burner make it ideal for natural gas homes where heating is the primary cost driver.

Review

The Goodman 3-ton gas furnace and air conditioner system sits in the practical middle of the residential HVAC market. At $647, it targets contractors and cost-conscious homeowners who want proven reliability without the premium tag of Carrier or Lennox equipment. Goodman's reputation for durability and parts availability makes this a reasonable choice for straightforward residential installations, particularly in northern and moderate climate zones.

The heating side impresses with 97% AFUE and 100,000 BTU capacity using a modulating burner that adjusts output continuously rather than cycling on-off. The variable-speed ECM blower delivers up to 2000 CFM while optimizing energy consumption. Cooling delivers 34,800 BTU at 16 SEER2 through a scroll compressor, though it operates single-stage rather than modulating. The system requires 115V single-phase 60 Hz power and standard 18.7 to 30 amp breakers, simplifying electrical work.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means minimal fuel waste, saving $200-400 annually on heating versus 80% units
  • Modulating burner stages heat output to match demand rather than cycling on-off, improving comfort and efficiency
  • Variable-speed ECM blower motor automatically adjusts airflow from 0-2000 CFM, reducing energy use and noise
  • 16 SEER2 cooling rating on the condenser side provides decent summer efficiency for the price point
  • 10-year warranty with online registration covers parts and labor on major components

Cons

  • Product listing shows conflicting specs, stating both 3 ton and 3.5 ton capacity, creating confusion about actual system size
  • Single-stage compressor on AC side means cooling cycles fully on-off rather than modulating like the furnace
  • 73.5 dBA noise level is slightly higher than premium units, noticeable in quiet spaces during operation

Who Should Buy

Best For

Contractors seeking a reliable, efficient Goodman system for residential retrofit jobs where heating dominates utility costs. Homeowners in gas-heated climates willing to sacrifice some cooling modulation for excellent furnace efficiency and fair pricing.

Consider Alternatives If

Anyone in hot climates where cooling load exceeds heating should look at systems with modulating compressors, or those wanting premium warranties beyond 10 years.

3 Ton 14 SEER 97% AFUE 100,000 BTU Goodman Gas Fur
$647
Buy at HVACDirect →

Installation

Installation is straightforward for experienced technicians. The upflow A-coil configuration fits standard closets and utility areas. Connection requires 3/8 inch liquid lines and 7/8 inch suction lines with 3/4 inch insulation. PVC or plastic exhaust flue is acceptable. Flue exits right side. Maximum 50 feet of line set included in specs. Standard ductwork and electrical connections apply.

Warranty & Reliability

Ten-year parts and labor warranty activates with online registration. Coverage includes compressor, furnace heat exchanger, and major components. This is competitive for Goodman equipment but trails premium brands offering 10-year compressor-only plus limited lifetime coverage. Registration is mandatory, so retain documentation.

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

Is this unit ENERGY STAR certified? +
Yes, it carries ENERGY STAR certification. The 97% AFUE furnace and 16 SEER2 cooling meet federal efficiency minimums for qualification. However, ENERGY STAR criteria vary by region, so verify your location's specific requirements for rebate eligibility.
What refrigerant does the air conditioner use? +
The system accepts either R410A or R22 refrigerant depending on your existing system or preference. R410A is standard in new installations and preferred for environmental reasons. Confirm with your installer which refrigerant type you need before ordering.
How does the modulating furnace save money compared to single-stage units? +
Modulating burners fire at 30-100% capacity to match heating demand rather than cycling fully on-off. This reduces temperature swings, improves comfort, and cuts energy use by 10-15%. On a $1,500 annual heating bill, expect $150-225 in annual savings versus 80% AFUE units.
Why is cooling single-stage while heating modulates? +
Goodman separated modulation between components to control costs. Scroll compressors are cheaper than modulating compressors, but single-stage cooling cycles fully on-off. This works well in northern climates where cooling load is secondary to heating priorities.
Do I need to register the warranty online to activate coverage? +
Yes. The 10-year warranty requires online registration within 30 days of installation. Without registration, coverage becomes much shorter. Keep your AHRI certificate number (7424267) and documentation ready when registering.

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