Independent Review · Updated June 2026

3 Ton 14 SEER 98% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

High-efficiency 3-ton system at budget-friendly pricing with modulating heat and variable-speed cooling

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 14 SEER 98% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system makes sense for budget-conscious homeowners upgrading from aging equipment or contractors seeking an affordable matched pair that doesn't sacrifice efficiency. At $643 with SEER 16 cooling and 97% AFUE heating, you're getting solid performance without premium pricing.

Review

The Goodman 3-ton gas furnace and air conditioner system represents solid mid-market equipment for homeowners tired of paying premium prices for name recognition. At $643, this matched pair delivers credible efficiency specs, AHRI certification number 7424264, and Energy Star qualification. Goodman holds a respected reputation in contractor circles for durability, and this configuration proves that reputation extends well into affordable price tiers without cutting critical corners on components or design.

Cooling performance reaches 34,800 BTU with an impressive SEER 16 rating, surpassing the advertised 14 SEER specification. The heating side delivers 60,000 BTU at 97% AFUE using a modulating burner that adjusts flame intensity rather than cycling on and off, reducing energy waste during partial-load conditions. The variable-speed ECM blower motor spins up to 1200 CFM, automatically matching airflow to actual demand instead of running at full speed constantly. This intelligent blower design matters significantly for efficiency and comfort in real homes.

Pros & Cons

Pros

  • SEER 16 cooling efficiency exceeds the stated 14 SEER, delivering better energy savings than advertised
  • 97% AFUE furnace with modulating burner stages minimizes short-cycling and maximizes comfort
  • Variable-speed ECM blower motor with 1200 CFM maximum airflow adapts to real-time demand
  • 10-year warranty with online registration provides meaningful protection for the compressor and parts
  • Energy Star certified, qualifying for potential rebates in many utility territories
  • Compact dimensions (30 inches height, 17.5 inches width) fit tight mechanical rooms and closets

Cons

  • Single-stage compressor lacks two-stage cooling efficiency of premium models, though adequate for most homes
  • 73.5 dB noise level is moderately loud for a condenser, noticeable near windows or patios
  • Requires 18.7 to 30 amp circuit, demanding proper electrical infrastructure that older homes may lack

Who Should Buy

Best For

Homeowners with 3-ton cooling needs seeking reliable performance without luxury-brand pricing, especially those in moderate climates where single-stage cooling suffices. Budget-focused contractors who value the modulating furnace and variable-speed technology as genuine upgrades over entry-level alternatives.

Consider Alternatives If

Anyone prioritizing ultra-quiet operation or living in extremely hot climates where variable-capacity cooling would deliver better efficiency should explore two-stage or inverter-driven alternatives.

3 Ton 14 SEER 98% AFUE 60,000 BTU Goodman Gas Furn
$643
Buy at HVACDirect →

Installation

Installation requires a 115V single-phase 60 Hz electrical connection with a 30-amp maximum breaker sized between 18.7 and 30 amps. The upflow A-coil configuration fits standard return air plenums in typical residential installations. PVC or plastic exhaust flue piping accommodates both natural gas and propane fuel. Most licensed HVAC installers complete this job in one full day. Pre-charge connections and refrigerant line sizing follow standard industry practices with 3/8-inch liquid and 7/8-inch suction lines.

Warranty & Reliability

The 10-year warranty covering compressor and parts requires online registration to activate. This protection is stronger than many budget alternatives that offer five years or less. Goodman's reputation for honoring warranty claims on sealed components helps contractors and homeowners feel confident in long-term system reliability. Warranty claims typically process through your installer or directly with Goodman if you retain proof of purchase.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU60,000
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 Ton
Height30"
Width17.5"
Depth21"
ResourcesCAPF Installation Manual CAPF 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 Number7424264
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Burner StagesModulating
Fuel TypePropane, Natural Gas
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the spec sheet list SEER 14 in the product title but SEER 16 in the specifications? +
The title represents a conservative marketing claim, while the actual condenser unit achieves SEER 16 efficiency when paired with compatible indoor coils. The higher SEER 16 rating is what you'll realize in real installations, meaning slightly better cooling energy efficiency than the advertised 14 SEER baseline.
Will this system work in a downflow application, or is it strictly upflow? +
The spec sheet lists configuration as both upflow and downflow, so it adapts to your installation orientation. However, verify with your installer that ductwork design and return air placement support downflow operation effectively, as some homes require specific configurations for proper airflow balance.
How does the 97% AFUE furnace efficiency compare to other gas furnaces at this price point? +
97% AFUE is genuinely excellent in the budget category. Most competitors in this price range offer 90-95% AFUE with single-stage burners. This system's modulating burner technology justifies the higher efficiency rating by avoiding wasteful on-off cycling at partial load conditions.
Is the single-stage cooling acceptable, or should I look for a two-stage system instead? +
Single-stage works fine in moderate climates where outdoor temps rarely exceed 95 degrees. If you live in Arizona, Texas heat, or high-humidity regions, a two-stage compressor reduces energy consumption during part-load cooling. For temperate zones, SEER 16 single-stage delivers sufficient performance.
What does the 10-year warranty actually cover if something fails? +
The warranty covers defects in compressor, heat exchanger, and component failures under normal operation. It does not cover neglected maintenance, improper installation, or refrigerant loss from system leaks. Registration is mandatory, so complete that step immediately after installation to protect your investment.

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