Independent Review · Updated June 2026

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

High-efficiency modulating furnace with 14 SEER cooling at an aggressive 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
$415
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This system excels for budget-conscious homeowners and contractors who need genuine efficiency without premium pricing. The 97% AFUE furnace paired with 14 SEER cooling delivers measurable energy savings in moderate climates, making it ideal for replacement projects where cost matters.

Review

The ACiQ 3 ton combination furnace and air conditioner system sits in a crowded mid-market segment where contractors and homeowners expect real efficiency without flagship pricing. At $415, this unit undercuts most branded Goodman equivalents by 30-40 percent. The system ships as an upflow configuration, meaning it handles both heating and cooling through a single cabinet. Energy Star certification confirms compliance with EPA standards, though that baseline has become table stakes in this category.

Where this system earns its value proposition is in the heating efficiency metrics. The furnace delivers 120,000 BTU output with 97% AFUE, meaning only 3 percent of fuel energy vents as waste. The modulating burner stages its flame throughout the heating cycle rather than cycling on-off, reducing temperature swings. Cooling operates at 14 SEER1 with R454B refrigerant through a single-stage scroll compressor. The variable-speed ECM blower reaches 2000 CFM, distributing conditioned air more evenly than fixed-speed alternatives.

Pros & Cons

Pros

  • 97% AFUE rating means minimal heating waste, reducing winter utility bills by 10-15% compared to 80% units
  • Modulating burner adjusts output in real time, improving comfort and efficiency versus single-stage alternatives
  • Variable-speed ECM blower with 2000 CFM maximum capacity delivers precise temperature control
  • R454B refrigerant meets current EPA standards without requiring mid-life fluid additions
  • 10-year warranty with online registration covers parts and labor on most components

Cons

  • Single-stage cooling compressor lacks the efficiency gains of two-stage or inverter units in partial-load conditions
  • 73 dB noise level runs on the louder side for condenser operation, noticeable in quiet residential settings
  • 3.5 ton actual tonnage exceeds the advertised 3 ton rating, risking oversizing in smaller homes

Who Should Buy

Best For

Homeowners replacing 15-plus year old systems who want efficiency improvements without $6,000-$8,000 price tags. Contractors managing multi-unit rental properties or residential flips where upfront cost directly impacts project ROI.

Consider Alternatives If

Anyone seeking cutting-edge 16+ SEER performance or homes with existing ductwork designed for higher-efficiency variable-capacity systems should explore alternatives.

3 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
$415
Buy at HVACDirect →

Installation

Upflow orientation works for basements and closet installations with overhead ductwork. The unit accepts natural gas or propane without modification, simplifying fuel-type swaps. Electrical demand runs modest at 115V single-phase with maximum 30-amp breaker requirement. Plastic PVC flue venting is standard. Suction and liquid line sizing at 3/4-inch and 3/8-inch respectively matches common residential refrigerant piping, reducing custom fabrication needs.

Warranty & Reliability

Ten-year parts coverage kicks in after online registration, a process taking under five minutes. Most compressor and heat exchanger failures qualify for full replacement at no cost. Labor coverage varies by installer network participation, so confirm your technician's coverage status before purchase. This warranty positions competitively against budget-tier units but trails premium manufacturers offering 10-year compressor-only plus extended component protection.

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"
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 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

How does 97% AFUE compare to my existing furnace efficiency? +
Homes with 80-85% AFUE furnaces save 12-17 percent on heating costs annually by upgrading to this 97% unit. A typical household spending $1,200 yearly on heating could recover $144-$204 per winter. Payback occurs within 8-12 years depending on fuel prices and heating degree days in your region.
Can I install this in my upflow basement setup? +
Yes, the unit dimensions are 30 inches tall, 24.5 inches wide, and 21 inches deep, fitting standard furnace closets. The right-side flue exit simplifies PVC routing. Confirm clearance above the unit for ductwork connections and verify your existing ductwork matches the 2000 CFM maximum airflow capacity.
Is 14 SEER good enough for my cooling needs? +
14 SEER delivers solid efficiency in temperate climates with fewer than 2,000 cooling degree days annually. Hot, humid regions benefit more from 16+ SEER units. The modulating furnace compensates partly through heating precision, but cooling efficiency plateaus at single-stage compressor design.
How does this compare to Lennox or Carrier equivalents? +
This ACiQ unit undercuts Lennox ML195E or Carrier 25HNE700A03 by $1,500-$2,000 installed. Performance differs marginally, but those units offer two-stage cooling and extended warranties. Choose ACiQ for budget-first thinking, Lennox or Carrier for maximum efficiency or builder preference alignment.
Does the 10-year warranty cover everything? +
Core components like compressor and heat exchanger qualify for replacement. Wear items, refrigerant charges after initial fill, and labor coverage depend on installer agreements. Review your contractor's warranty terms before signing.

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