Independent Review · Updated June 2026

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

97% efficient gas furnace and 14 SEER AC combo at an unbeatable 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 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$647
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman ACiQ system hits the sweet spot for budget-conscious homeowners and contractors who need solid efficiency without premium pricing. At $647 for a complete 3-ton heating and cooling package, you're getting a modulating furnace that reaches 97% AFUE paired with a 14 SEER cooler that qualifies for Energy Star rebates.

Review

The Goodman ACiQ 3-ton system represents a practical middle ground in the residential HVAC market. This upflow configuration pairs a 100,000 BTU furnace with a 36,000 BTU air conditioner, addressing both heating and cooling in a single affordable package. At $647, it undercuts many competing systems while maintaining solid credentials. The unit carries AHRI certification (7424267) and Energy Star qualification, signals of third-party validation that matter to contractors and homeowners alike.

Performance metrics justify the price point. The furnace achieves 97% AFUE through modulating burners that fine-tune output instead of crude on-off cycling, reducing comfort swings and energy waste. Cooling delivers 14 SEER1 efficiency via a scroll compressor running at single-stage capacity. The variable-speed ECM blower motor can push 2000 CFM maximum and adjusts automatically to match heating and cooling demands. These specifications put the unit well above basic models while remaining accessible to budget-sensitive buyers.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means lower heating bills in winter, with modulating burners that adjust output rather than cycling on and off
  • 14 SEER cooling efficiency at 36,000 BTU capacity handles 3-ton loads effectively and qualifies for Energy Star rebates
  • R454B refrigerant uses next-generation low-GWP formulation, future-proofing against regulatory changes
  • Variable-speed ECM blower motor improves comfort by reducing temperature swings and can achieve up to 2000 CFM
  • 10-year warranty with online registration covers parts and compressor, providing meaningful buyer protection

Cons

  • Single-stage compressor limits partial-load efficiency compared to two-stage designs, especially during mild weather cooling
  • 73 dB noise level is audible and higher than premium inverter-driven units, which may concern noise-sensitive homeowners
  • Requires proper ductwork design and upflow installation, making retrofit applications more challenging than some alternatives

Who Should Buy

Best For

This system works best for homeowners and small contractors in moderate climates replacing older 10-15 SEER equipment or building new construction where upflow configuration fits the layout. Budget-conscious buyers who prioritize heating efficiency will see real utility savings from the 97% AFUE rating.

Consider Alternatives If

Skip this unit if you live in extremely hot climates where cooling dominates your usage, or if noise levels above 73 dB are problematic in your application. High-efficiency HVAC enthusiasts seeking two-stage compressors should look at premium alternatives.

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

Installation

Installation requires standard HVAC practices for gas furnaces and air conditioning systems. The upflow/horizontal A-coil configuration suits attics and basements where ductwork runs upward. Electrically, it demands 115V single-phase 60Hz power with breakers between 18.7 and 30 amps, well within typical household service. The unit measures 34.5 inches tall, 21 inches wide, and 28.75 inches deep, fitting most mechanical closets. Refrigerant lines extend 30 feet maximum between indoor and outdoor components.

Warranty & Reliability

Goodman backs this system with a 10-year parts and compressor warranty upon online registration. Registration is straightforward and typically takes minutes. This coverage protects you against defects in materials and workmanship, though it does not cover maintenance or damage from improper installation. Labor costs fall to the homeowner, so factor in potential service calls when budgeting.

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

Can I use this system with my existing ductwork? +
The upflow configuration works with vertical ductwork runs typical in attics and basements. If your home uses downflow or horizontal-only ducts, you'll need ductwork modifications. Have a contractor evaluate your existing system before purchasing to confirm compatibility and ensure proper airflow.
Does this unit qualify for tax credits or rebates? +
Yes, Energy Star qualification opens eligibility for federal tax credits in some years and utility rebates depending on your location. Many utilities offer $300-600 for upgrading to 14+ SEER systems. Contact your local utility and check ENERGY STAR's website for current incentive programs in your area.
How does 14 SEER compare to newer high-efficiency models? +
14 SEER sits in the efficient-but-not-premium tier. Newer two-stage or inverter units reach 16-18 SEER, delivering 15-25% better cooling efficiency. For moderate climates, 14 SEER provides solid value. Hot climates running AC eight months yearly may justify paying more for higher SEER ratings and quicker ROI.
Why is the furnace 97% AFUE but the cooler only 14 SEER? +
AFUE and SEER measure different things. AFUE (furnace) rates how much fuel converts to heat, peaking around 97% for condensing models. SEER (cooler) rates cooling output relative to electrical input under seasonal conditions. This pairing offers excellent heating efficiency with good, budget-friendly cooling performance.
Is the 10-year warranty strong protection? +
Yes, 10 years covers most compressor failures and parts defects. Goodman's warranty is competitive with mid-tier brands. Registration is required and takes five minutes online. Extended service plans are available through retailers for additional coverage beyond the standard warranty period.

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