Independent Review · Updated June 2026

3 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

97% AFUE furnace with 14 SEER cooling at an unbeatable $634 price point.

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 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$634
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This is an excellent choice for budget-conscious homeowners and contractors looking for efficient heating and cooling without premium pricing. The 97% AFUE furnace paired with a 14 SEER air conditioner delivers solid year-round performance for modest residential applications.

Review

The ACiQ 3.5 ton gas furnace and air conditioner system represents a smart value proposition in the mid-market HVAC segment. Priced at just $634, this upflow-configured unit combines a 97% AFUE furnace with a 14 SEER air conditioner, making it attractive to contractors and homeowners seeking efficient climate control without luxury pricing. The system carries AHRI certification number 7424268 and qualifies for Energy Star recognition, signaling solid engineering and performance standards.

The furnace delivers 120,000 BTU of heating output with a modulating burner that adjusts flame intensity for better efficiency and comfort. Cooling capacity runs 36,000 BTU (3 tons), though specifications list 3.5 ton tonnage, indicating slight oversizing potential. The variable-speed ECM blower motor adjusts airflow up to 2,000 CFM, reducing energy waste compared to single-speed alternatives. Operating on 115V single-phase power with a maximum breaker draw of 30 amps keeps installation straightforward for most residential electrical systems.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency exceeds most mid-range competitors and qualifies for utility rebates in many regions
  • 14 SEER cooling rating meets Energy Star standards with R454B low-GWP refrigerant
  • Modulating gas burner and variable-speed ECM blower motor reduce short-cycling and improve comfort consistency
  • 3.5 ton capacity with 120,000 BTU heating output handles most single-family homes efficiently
  • 10-year warranty with online registration provides solid protection for the price tier

Cons

  • Single-stage cooling compressor cannot modulate output, limiting efficiency gains in mild weather
  • 73 dB noise level runs slightly louder than high-end competitors with variable-capacity compressors
  • A-coil configuration requires upflow or downflow installation, limiting retrofit options for some homes

Who Should Buy

Best For

Budget-conscious homeowners in moderate climates who prioritize heating efficiency and don't want to overpay for two-stage cooling they may not need. Contractors stocking reliable, cost-effective equipment for price-sensitive residential customers also benefit from this system's value and AHRI certification.

Consider Alternatives If

Homeowners in extreme climates requiring frequent cooling cycles should consider variable-capacity systems, and those with space constraints may struggle with the 30-inch height and A-coil depth.

3 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
$634
Buy at HVACDirect →

Installation

Installation requires upflow or downflow clearance with a minimum 30-inch height and 21-inch depth footprint. The system uses standard refrigerant lines (3/8-inch liquid, 3/4-inch suction) and accepts R454B non-ozone-depleting refrigerant. PVC plastic exhaust flue venting is required with the flue outlet positioned on the right side. Electrical connection is straightforward at 115V single-phase, though breaker sizing between 18.7 and 30 amps must be verified for safety compliance.

Warranty & Reliability

The 10-year parts warranty activates upon online registration, a reasonable protection period for this price class. Coverage is limited to manufacturer defects and does not include labor, refrigerant, or damage from improper installation. Online registration is simple but mandatory to receive the full warranty term, so documentation should be completed immediately after purchase.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU120,000
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
Height30"
Width24.5"
Depth21"
ResourcesCAPT Installation Manual CAPT 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 Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

What does 97% AFUE mean for my heating bills? +
AFUE measures how much fuel converts to usable heat. At 97%, this furnace wastes only 3% of natural gas or propane, placing it among the most efficient non-condensing units available. Most homeowners see 15-25% lower heating costs compared to 80% AFUE systems, with payback occurring within 5-7 years.
Can I install this in my basement if I have limited headroom? +
The unit measures 30 inches tall and 21 inches deep. Upflow configuration requires vertical clearance, while downflow needs horizontal space. Measure your available space before purchasing. The A-coil design is more restrictive than furnace-only models, so tight spaces may require professional assessment.
How does 14 SEER compare to newer 16 or 18 SEER models? +
14 SEER provides solid mid-range efficiency with real-world cooling cost savings of 20-30% versus older 10 SEER units. Higher ratings typically require variable-capacity compressors that modulate output. For mild climates with moderate cooling demand, 14 SEER delivers excellent value-to-efficiency ratio.
Is the single-stage compressor a significant limitation? +
Single-stage cooling runs at full capacity whenever cooling activates, which is less efficient during mild spring and fall weather. Variable-capacity systems modulate output for better part-load efficiency. However, in moderate climates with moderate cooling demand, the $634 price savings often justifies accepting standard single-stage performance.
What happens if I register the warranty late? +
Most manufacturers require registration within 30 to 90 days of purchase. Registering late may forfeit the extended warranty period, reducing coverage to a basic 5-year term. Check the documentation immediately and register online before the deadline to protect your investment.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.