Independent Review · Updated June 2026

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

96% AFUE furnace with 16 SEER2 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 15 SEER 96% 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 is an excellent fit for budget-conscious homeowners and contractors seeking high-efficiency heating and cooling without premium pricing. The 96% AFUE furnace and 16 SEER2 condenser deliver real energy savings, making it ideal for replacement projects in cold climates or moderate cooling zones.

Review

The Goodman 3.5 ton gas furnace and air conditioning system positions itself as a practical workhorse for homes requiring both robust heating and cooling. Listed at $415, this unit targets contractors and homeowners tired of paying premium prices for basic efficiency upgrades. Goodman's reputation for reliability combined with solid efficiency ratings makes this an accessible entry point for system replacements without sacrificing performance or warranty coverage.

The furnace delivers 120,000 BTU heating output at 96% AFUE, meaning 96 cents of every dollar spent on gas converts to usable heat. The air conditioning side produces 34,800 BTU cooling with a 16 SEER2 rating, outperforming the advertised 15 SEER specification. The multi-speed ECM blower motor tops out at 2,000 CFM, automatically modulating airflow across heating and cooling cycles. Operating at 73.5 dB, noise levels are moderate but noticeable in quiet spaces.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower heating bills, especially valuable in northern climates with extended winter seasons
  • 16 SEER2 cooling efficiency exceeds the 15 SEER specification, delivering stronger than advertised air conditioning performance
  • Multi-speed ECM blower motor adjusts to heating and cooling needs, reducing runtime and energy consumption compared to single-speed units
  • Two-stage burner allows partial heating during mild days, avoiding short-cycling and improving comfort
  • 3.5 ton capacity handles heating and cooling across mid-size homes with single upflow configuration

Cons

  • 73.5 dB sound level is moderately loud, noticeable during operation and potentially disruptive in quiet neighborhoods
  • Single-stage compressor means the air conditioner runs at full capacity regardless of cooling demand, less efficient on mild days than two-stage models
  • Requires PVC exhaust flue installation specific to this model, limiting retrofit flexibility in older homes with masonry chimneys

Who Should Buy

Best For

Homeowners in cold climates upgrading older furnaces will see immediate heating cost reductions with 96% AFUE. Contractors looking to offer high-efficiency systems at competitive pricing will appreciate the value-to-performance ratio.

Consider Alternatives If

Buyers in hot climates needing maximum cooling efficiency should consider two-stage compressor units, and those with masonry chimneys cannot use the PVC-only flue requirement.

3 Ton 15 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$415
Buy at HVACDirect →

Installation

Installation requires 115V single-phase 60Hz electrical service with breaker capacity between 18.7 and 30 amps, readily available in most homes. The upflow configuration suits standard installations in basements or utility closets. Critically, this unit mandates PVC or plastic exhaust flue piping, eliminating compatibility with traditional masonry chimneys. Professional installation is strongly recommended to ensure proper refrigerant charging and gas line safety.

Warranty & Reliability

The 10-year parts warranty activates upon online registration, providing solid coverage for the compressor, blower motor, and heat exchanger. This warranty level matches mid-tier Goodman offerings. Registration is straightforward and extends peace of mind for the system's most expensive components, though homeowners must complete the registration process to activate coverage.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU120,000
RefrigerantR410A or R22
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73.5
Weight (in lbs)30.000000
FeatureSpec
Energy StarYes
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
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.
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesTwo
Fuel TypeGas
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

How does 16 SEER2 compare to the advertised 15 SEER specification? +
The listed 16 SEER2 actually exceeds the advertised 15 SEER, indicating the condenser performs better than claimed. SEER2 is the newer efficiency metric, approximately 15% more stringent than legacy SEER ratings. This unit's real-world cooling efficiency should meet or exceed expectations under standard operating conditions.
Can this furnace retrofit into homes with existing masonry chimneys? +
No. This unit requires PVC or plastic exhaust flue installation and cannot connect to traditional masonry chimneys. Retrofits into older homes may require costly chimney modifications or selection of a different furnace model compatible with existing exhaust infrastructure.
Will the 96% AFUE furnace significantly reduce heating costs? +
Yes. A 96% AFUE furnace converts virtually all gas input to heat, compared to 78-85% in older units. Annual savings depend on heating degree days and local gas rates. A home heating for 5,000 degree days could save $200-400 annually compared to 80% AFUE equipment.
Is the single-stage compressor a significant limitation for cooling efficiency? +
In moderate climates, yes. Single-stage compressors run at full capacity constantly, wasting energy during mild days. Two-stage models modulate output, improving SEER ratings by 1-2 points. However, at this price point, the 16 SEER2 rating remains competitive.
Does the 10-year warranty cover labor and refrigerant? +
The warranty covers parts only. Labor costs and refrigerant are typically homeowner responsibilities. Check with your installer about extended service plans covering labor, which many contractors offer separately for an additional fee.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.