3 Ton 15 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal Review 2026

// Bottom Line

This Goodman system excels for homeowners in cold climates who need robust heating paired with solid cooling efficiency. The 120,000 BTU furnace with 96% AFUE and variable-speed ECM blower makes it ideal for properties requiring serious winter capacity without sacrificing summer performance.

Review

This Goodman 3-ton combo lands squarely in the sweet spot for contractors seeking an affordable yet capable heating and cooling system. The horizontal configuration makes it practical for attic and crawlspace applications, while the 120,000 BTU furnace speaks to serious heating demand. At 96% AFUE and 16 SEER1, the specifications suggest a system built for efficiency-conscious buyers without premium pricing.

Performance data reveals a well-balanced design. The furnace delivers 120,000 BTU across two stages, meaning it ramps from low fire during mild days to full 120,000 BTU capacity when outdoor temperatures plummet. The 3.5-ton condenser produces 34,800 BTU of cooling at 16 SEER1, better than the 15 SEER advertised. A variable-speed ECM blower motor with 2,000 CFM maximum capability modulates airflow to match actual demand, reducing energy waste. The scroll compressor is proven reliable, though single-stage operation means no capacity adjustment in mild weather.

Pros & Cons

Pros

Exceptional 96% AFUE furnace efficiency reduces heating costs significantly in northern climates
16 SEER1 rating on 3.5-ton condenser exceeds the 15 SEER baseline advertised
Dual-stage burner and two-stage heating provide modulated comfort and efficiency
Variable-speed ECM blower motor adjusts to actual heating and cooling demand
Horizontal configuration with A-coil suits tight attic or crawlspace installations
120,000 BTU capacity handles large homes or poorly insulated structures effectively

Cons

Single-stage compressor cannot modulate cooling capacity, reducing efficiency in mild weather
73.5 dB noise level at full operation may be noticeable in quiet environments
R410A or R22 refrigerant options create uncertainty about which system you'll receive
Requires 115V single-phase electrical service, limiting compatibility with some older installations

Who Should Buy

Best For

Northern homeowners with 3-ton cooling needs and high winter heating demands will appreciate the 96% AFUE furnace and strong 120,000 BTU output. Contractors installing systems in attics or crawlspaces benefit from the horizontal configuration and compact 24.5-inch height.

Consider Alternatives If

Homeowners in mild climates should consider a true variable-capacity system, since the single-stage compressor wastes efficiency during shoulder seasons.

3 Ton 15 SEER 96% AFUE 120,000 BTU Goodman Gas Fur

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Installation

Installation requires standard 115V single-phase 60 Hz power with breaker sizing between 18.7 and 30 amps. The horizontal A-coil footprint measures 24.5 inches tall, 21.125 inches wide, and 26 inches deep, fitting tight attic spaces. Plastic or PVC exhaust flue is required. Lineset runs up to 50 feet with 3/4-inch suction line insulation. Professional installation by licensed HVAC technicians is strongly recommended for proper refrigerant charging and ductwork balancing.

Warranty & Reliability

A 10-year parts warranty covers the entire system when you complete online registration with Goodman. This is a solid baseline protection that covers compressor failure, motor burnout, and component defects. Registration should be completed within 30 days of installation to activate full coverage. Warranty does not cover installation labor, ductwork modifications, or damage from improper service.

Specifications

SKU	LS38783850
Brand/Manufacturer	Online Supply
Cooling BTU	34,800
Heating BTU	120,000
Refrigerant	R410A or R22
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	73.5
Weight (in lbs)	30.000000
Feature	Spec
Energy Star	Yes
SEER1 (Efficiency)	16
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	7/8"
Max Breaker Size	30 amps
Min. Breaker Size	18.7 amps
Tonnage	3.5 Ton
Height	24.5"
Width	21.125"
Depth	26"
Resources	CHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 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 Number	7368842
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	96%
Blower Motor	Variable Speed - ECM
Maximum CFM	2000
Configuration	Horizontal
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

Does this system qualify for Energy Star rebates? +

Yes, the listing indicates rebates are available. The 96% AFUE furnace and Energy Star certification make it eligible for many utility company and manufacturer incentives. Contact your local utility or retailer for specific rebate amounts, which often range from $300 to $800 depending on region and program requirements.

Can this horizontal unit be installed in an attic with 24 inches of clearance? +

Marginal fit. The unit is 24.5 inches tall, so a 24-inch space is too tight. You need at least 26 inches clearance for safe installation, filter access, and maintenance. Measure carefully before purchase, as forcing it into inadequate space compromises airflow and service access.

Why does it list both R410A and R22 refrigerant options? +

This indicates the unit is manufactured in two versions. R410A is the current standard and more environmentally friendly. R22 is phased out but may be specified for replacement applications. Confirm which refrigerant your system will use at purchase, as it affects future service costs and availability.

How does the 96% AFUE furnace compare to higher-efficiency models? +

96% AFUE is excellent and represents near-peak efficiency for gas furnaces without condensing technology. Most 98% AFUE systems cost 15 to 25 percent more and require condensing flue pipes. For most northern climates, 96% delivers outstanding efficiency with better ROI than premium models.

Is the 10-year warranty better than competitor offerings? +

It's standard in the mid-tier segment. Premium brands like Lennox or Carrier often match this coverage. Budget brands sometimes offer only five years. The 10-year term is adequate if you maintain the system and complete registration promptly.

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