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 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 - Upflow
Current Price
$0
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This system works best for homeowners upgrading from older equipment who want genuine efficiency gains without premium pricing. The 97% AFUE furnace and 14 SEER condenser deliver real energy savings, especially in mixed climates where heating and cooling demands are moderate to high.

Review

This Goodman furnace and ACiQ condenser combination represents the sweet spot for many residential HVAC upgrades. The system pairs a 100,000 BTU furnace with 36,000 BTU cooling capacity (3.5 ton equivalent), creating a balanced package for homes needing both solid heating and summer cooling. The 97% AFUE rating and 14 SEER efficiency place this in the high-efficiency category without the premium pricing of top-tier brands.

Where this system shines is the modulating burner technology on the furnace side. Instead of running full-blast whenever heat is needed, the burner stages itself down during mild weather, dramatically cutting fuel waste. On cooling, the 14 SEER condenser with scroll compressor handles 36,000 BTU using R454B refrigerant, meeting current EPA standards. The variable-speed ECM blower motor ramps from minimal speed during light loads up to 2000 CFM at peak demand, optimizing both efficiency and comfort.

Pros & Cons

Pros

  • 97% AFUE heating efficiency beats most competitor furnaces by 2-4 percentage points
  • Modulating burner adjusts output continuously, reducing energy waste and improving comfort
  • 14 SEER cooling with R454B refrigerant qualifies for Energy Star and many utility rebates
  • Variable-speed ECM blower motor adjusts CFM from baseline to 2000 CFM based on demand
  • 10-year warranty with online registration covers compressor and most components

Cons

  • Single-stage cooling means the condenser runs at full capacity most of the time, less efficient than two-stage units
  • 73 dB noise level is moderate but higher than premium variable-capacity systems
  • SKU confusion exists, the listing mixes ACiQ condenser specs with Goodman furnace specs, creating clarity issues

Who Should Buy

Best For

Homeowners replacing 15+ year old systems in moderate climates want measurable utility bill reductions without entering premium equipment territory. Contractors seeking reliable mid-tier equipment for rental properties or standard replacement jobs will appreciate the modulating furnace and rebate eligibility.

Consider Alternatives If

Buyers in extreme climates or those prioritizing whisper-quiet operation should explore variable-capacity two-stage systems instead.

3 Ton 14 SEER 97% AFUE 100,000 BTU Goodman Gas Fur
$0
Buy at HVACDirect →

Installation

Installation requires standard ductwork and electrical work for both furnace and condenser. The upflow A-coil design fits most existing closet or basement configurations. PVC flue venting is required and positioned on the right side. Electrical needs are modest at 115V single-phase with a 30-amp maximum breaker. Most experienced HVAC contractors complete installation in 4-6 hours.

Warranty & Reliability

The 10-year parts warranty activates with online registration and covers the compressor, heat exchanger, and most components. This is competitive but not industry-leading. Labor warranty typically runs 1-2 years depending on your installer. Registration is mandatory, so save your documentation immediately after purchase.

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

What does 97% AFUE actually mean for my heating bill? +
AFUE measures how much fuel converts to usable heat. At 97%, this furnace wastes only 3% of natural gas or propane. Upgrading from an 80% AFUE system saves roughly 17% on heating costs annually, or $200-400 depending on your climate and usage patterns.
Will this system work with my existing ductwork and electrical panel? +
Compatibility depends on your setup. The system needs 115V single-phase power with 30-amp breaker capacity and PVC venting. Existing ductwork usually works if properly sized for the 36,000 BTU cooling and furnace airflow. Have an HVAC tech measure airflow before committing.
How does 14 SEER compare to newer 15+ SEER systems? +
14 SEER is respectable and qualifies for Energy Star. Newer 16-18 SEER systems use variable-capacity compressors and cost 30-50% more. For moderate climates, the difference in annual cooling savings is under 8%, making the jump to premium models less cost-effective.
Should I choose this over a single-stage air conditioner unit? +
This single-stage condenser operates at full 36,000 BTU output whenever cooling is needed. Two-stage units modulate capacity, saving energy in mild weather. Choose single-stage if you prioritize lower upfront cost, two-stage if maximum efficiency justifies the premium.
What if something breaks after three years? +
The 10-year compressor warranty covers defects. Non-compressor parts like capacitors or blower motors also qualify. Labor is your responsibility unless your installer offers extended service plans. Registration is mandatory to activate coverage.

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