Independent Review · Updated June 2026

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

96% AFUE furnace with 16 SEER2 cooling at a contractor-friendly price point

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 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$3136
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This horizontal 3-ton system works well for homeowners replacing older equipment in tight spaces, particularly those needing propane or natural gas with solid efficiency ratings. At $3,136, it's a smart buy for budget-conscious contractors and DIY installers who value the 96% AFUE rating and PVC exhaust compatibility.

Review

The Goodman 3-ton horizontal system bridges the gap between budget and performance in the mid-market HVAC segment. This unit combines a 96% AFUE furnace with 16 SEER2 cooling capability, making it relevant for homeowners tired of high utility bills but unwilling to spend premium prices. Goodman's reputation for solid reliability and this system's horizontal A-coil design address real pain points for contractors working in tight residential spaces across diverse climates.

Heating delivers a robust 120,000 BTU capacity through a two-stage burner, while cooling provides 34,800 BTU output from a scroll compressor. The variable-speed ECM blower motor handles up to 2,000 CFM, automatically adjusting to match heating and cooling demand rather than running at constant speed. This translates to measurable energy savings during moderate weather and quieter operation compared to fixed-speed alternatives, though the single-stage condenser means it won't modulate efficiency on 60-degree spring days.

Pros & Cons

Pros

  • 96% AFUE heating efficiency reduces winter gas bills significantly compared to 80-90% units
  • 16 SEER2 cooling rating beats many competitors in the mid-tier price range
  • Variable-speed ECM blower motor adjusts airflow automatically, improving comfort and reducing runtime costs
  • Two-stage burner and single-stage compressor provide steady, quiet operation at 73.5 dB
  • PVC/plastic exhaust flue requirement simplifies installation in homes without traditional metal chimneys
  • 10-year warranty with online registration covers parts and labor on major components
  • Horizontal A-coil configuration fits perfectly in attics and crawl spaces where vertical units won't fit

Cons

  • Single-stage condenser means cooling doesn't modulate in mild weather, reducing efficiency on moderate days
  • Specs list both 3-ton and 3.5-ton ratings, creating potential confusion about actual capacity and matching requirements
  • 73.5 dB noise level runs slightly louder than premium competitors during full-load operation
  • R410A or R22 refrigerant flexibility suggests possible compatibility issues if you need specific refrigerant type

Who Should Buy

Best For

Contractors upgrading older furnaces in homes with attic or crawl space placement, and homeowners in regions where propane is the primary heating fuel. Budget-conscious buyers who prioritize upfront savings without sacrificing efficiency ratings will find good value here.

Consider Alternatives If

Anyone needing a variable-capacity condenser for truly quiet, efficient cooling in mild climates should look at two-stage or inverter-driven systems instead.

3 Ton 15 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$3136
Buy at HVACDirect →

Installation

Installation requires 208/230V single-phase 60 Hz power with a minimum 18.7-amp breaker and maximum 30-amp capacity. The horizontal configuration measures 24.5 inches tall by 21.125 inches wide by 26 inches deep, fitting most standard attic openings. PVC exhaust flue compatibility eliminates the need for traditional metal ductwork, speeding installation in many homes. Proper refrigerant line sizing uses 3/8-inch liquid and 7/8-inch suction lines with 3/4-inch insulation thickness.

Warranty & Reliability

Online registration unlocks a 10-year parts and labor warranty covering the furnace, air conditioning components, and evaporator coil. This extended coverage is unusual at this price point and protects against manufacturer defects. Keep registration documentation accessible, as claims require proof of purchase and professional installation. Warranty does not cover misapplication, improper maintenance, or refrigerant issues from poor workmanship.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU120,000
RefrigerantR410A or R22
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73.5
Weight (in lbs)30.000000
FeatureSpec
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 Number7368845
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
Energy StarYes
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height24.5"
Width21.125"
Depth26"
ResourcesCHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
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
Tonnage3.5 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 3-ton and 3.5-ton ratings? +
The tonnage inconsistency reflects cooling capacity measurement differences. The 34,800 BTU cooling output technically rates as 2.9 tons, but the product is marketed as 3-ton for heating equivalency. Always match your actual home load calculation to avoid oversizing or undersizing.
Can I use this in a basement or crawl space instead of horizontal orientation? +
This unit is designed specifically for horizontal mounting in attics or crawl spaces where downflow installation works. Vertical basement installation would require a different Goodman model. Check your space dimensions against the 24.5 by 21.125 by 26-inch footprint before purchasing.
How does 96% AFUE compare to standard furnaces? +
Most builder-grade furnaces run 80-85% AFUE, meaning 4-16% of fuel vents unused. At 96% AFUE, this unit recovers nearly all combustion heat. On a $1,200 annual heating bill, expect $48-$192 yearly savings versus older equipment depending on climate and usage.
Should I choose this over a variable-capacity system? +
Two-stage heating and single-stage cooling work fine for most climates but won't match inverter-driven premium units in mid-range efficiency. Choose this system if you're budget-conscious or live where temperatures stay near design extremes. Premium systems justify costs mainly in mild-climate areas.
Does online registration really matter for the warranty? +
Yes. Goodman requires proof of professional installation and registration within 60 days of startup. Without registration, warranty defaults to one year. Keep installation receipts and complete the online form immediately after the system runs.

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