Independent Review · Updated June 2026

3 Ton 15 SEER 96% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency Goodman system with 96% AFUE and variable-speed motor for balanced performance.

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 15 SEER 96% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This Goodman system works best for contractors and homeowners seeking reliable, efficient heating and cooling in climates with moderate cooling demands. The 96% AFUE furnace and variable-speed ECM blower deliver solid energy savings without premium pricing.

Review

Goodman's 3-ton downflow system combines a 100,000 BTU furnace with a matching air conditioner coil to deliver heating and cooling for mid-sized homes. This SKU (LS38783850) positions itself in the contractor-grade segment where reliability and straightforward installation matter more than cutting-edge features. The unit ships ENERGY STAR certified and includes a 10-year warranty with registration, appealing to professionals who value proven performance over marketing hype.

The furnace delivers 96% AFUE efficiency using a two-stage burner and variable-speed ECM blower that adjusts to actual heating demand rather than running full-blast constantly. Cooling capacity reaches 34,800 BTU from a single-stage scroll compressor using R410A refrigerant. The unit maxes out at 2000 CFM airflow with a 208/230V single-phase electrical requirement and 18.7 to 30-amp breaker sizing. These specifications suit residential applications where moderate cooling and steady heating efficiency matter.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency with two-stage burner minimizes heating fuel consumption and operating costs
  • Variable-speed ECM blower motor matches airflow to demand, improving comfort and reducing energy waste compared to single-speed alternatives
  • PVC exhaust compatibility simplifies installation in retrofit applications where traditional metal flues aren't practical
  • ENERGY STAR certified with 10-year warranty including online registration protection
  • 2000 CFM maximum airflow handles 3-ton cooling capacity effectively for mid-sized residential applications

Cons

  • 73.5 dBA noise level is louder than some premium competitors, noticeable in quiet living spaces during operation
  • Spec sheet shows both 15 SEER and 16 SEER1 ratings, creating confusion about which efficiency standard applies
  • No price listed, making value assessment difficult for budget-conscious buyers comparing alternatives

Who Should Buy

Best For

Contractors installing systems in homes where PVC exhaust venting offers cost or logistics advantages, and homeowners in moderate climates wanting efficient heating without paying for top-tier equipment. The variable-speed motor makes it especially suitable for homes with ductwork challenges.

Consider Alternatives If

Buyers in extremely hot climates requiring heavy cooling loads should look at higher-tonnage units, and those prioritizing whisper-quiet operation may find the 73.5 dBA output frustrating.

3 Ton 15 SEER 96% AFUE 100,000 BTU Goodman Gas Fur
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Installation

Downflow configuration requires proper ductwork planning in basement or attic installations. PVC exhaust venting simplifies routing compared to metal flues, reducing installation labor in tight spaces. The compact 30 by 21 by 21 inch footprint fits most equipment closets or utility rooms. Technicians need standard refrigerant recovery equipment and proper electrical disconnect sizing. Pre-charge and startup typically require 2 to 3 hours of labor.

Warranty & Reliability

The 10-year parts warranty requires online registration to activate full coverage, protecting against compressor and heat exchanger failures. This warranty is solid for mid-tier equipment but shorter than some premium competitors offering 12 to 15 year coverage. Registration is straightforward and necessary documentation should be retained for any future service claims.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU100,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73.5
Weight (in lbs)30.000000
FeatureSpec
AHRI Certificate Number7368844
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Energy StarYes
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height30"
Width21"
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.
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
Tonnage5 Ton
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the spec sheet list both 15 SEER and 16 SEER1 ratings? +
SEER and SEER2 use different testing standards. SEER (15) reflects older conditions, while SEER2 (16) uses current EPA methodology that typically shows lower values. The product meets both standards, but SEER2 rating is more accurate for comparing to newer equipment.
Is this furnace suitable for propane or natural gas, and does that affect installation? +
The unit accepts both propane and natural gas through burner adjustments. Natural gas requires lower pressure regulators and different orifice sizing than propane. Your installer must confirm fuel type availability and adjust burner components accordingly at startup.
How does the variable-speed ECM blower affect monthly energy bills? +
ECM blowers consume 40 to 50 percent less electrical energy than fixed-speed motors because they ramp down during partial-load heating and cooling cycles. Combined with 96% AFUE, expect 15 to 20 percent lower heating costs versus older 80 to 90 percent AFUE systems.
How does this Goodman system compare to comparable Lennox or Carrier units? +
Goodman delivers similar efficiency ratings (96% AFUE) at lower cost than Lennox or Carrier equivalents. Performance is equivalent, though some contractors prefer Carrier warranties. Goodman excels in value-conscious markets where PVC venting offers installation advantages.
What does the 10-year warranty cover, and what does it exclude? +
Coverage includes compressor, heat exchanger, refrigeration components, and electrical parts. Exclusions typically include labor, refrigerant, damage from improper installation, and user neglect. Online registration is mandatory to activate the full 10-year term.

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