Independent Review · Updated June 2026

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

High-efficiency dual-fuel system at an aggressive price point for budget-conscious retrofits

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 Goodman system works best for contractors and homeowners replacing aging equipment in single-stage applications where upflow configuration fits existing ductwork. The 96% AFUE furnace and 16 SEER2 condenser deliver solid efficiency gains for under $450, making it compelling for budget-conscious residential retrofits across moderate climates.

Review

Goodman's 3 Ton upflow gas furnace and air conditioner system positions itself as a value-engineered solution for cost-conscious HVAC replacements. At $415, this unit undercuts premium brands by 30-40% while maintaining Energy Star certification and respectable efficiency ratings. The upflow A-coil configuration suits traditional home installations where basement or crawlspace mounting is planned. Online Supply's distribution keeps pricing competitive, though this also means less manufacturer support compared to dealer-exclusive models.

The furnace delivers 120,000 BTU heating output at 96% AFUE efficiency, translating to approximately $35-40 annual savings per $1,000 heating cost compared to 92% baseline equipment. Cooling capacity reaches 34,800 BTU at a stated 15 SEER, though the spec sheet shows 16 SEER2, exceeding advertised performance. The two-stage gas burner and variable-speed ECM blower provide comfort modulation without the premium price tag of true inverter-driven systems. Real-world performance depends heavily on proper refrigerant charge and ductwork balance during installation.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower gas bills, approximately 4% more efficient than 92% units
  • 16 SEER2 cooling rating exceeds the stated 15 SEER specification, delivering above-advertised efficiency
  • Energy Star certified, qualifying some buyers for utility rebates up to $500 depending on region
  • Two-stage burner provides better comfort and reduced cycling compared to single-stage competitors
  • Multi-speed ECM blower motor runs quieter at part load, saving 15-25% in auxiliary fan energy
  • Scroll compressor is proven reliable in residential duty, reducing field service callbacks

Cons

  • 73.5 dB noise level registers as noticeably loud during full-capacity cooling cycles, audible from adjacent rooms
  • Single-stage cooling compressor cannot modulate capacity, cycling on/off rather than ramping down, reducing efficiency in mild weather
  • Requires both R410A and R22 compatibility notation suggests stock inconsistency, complicating service logistics
  • 3.5 ton actual tonnage does not match 3 ton marketing claim, creating specification confusion for sizing calculations

Who Should Buy

Best For

Contractors performing mid-range residential replacements in mild-to-moderate climates where budget constraints matter more than premium features. Homeowners in fixed-income situations upgrading from 80% AFUE furnaces will see meaningful utility savings within 3-5 years.

Consider Alternatives If

Buyers in very hot climates needing variable-capacity cooling should consider variable-speed alternatives. Those prioritizing whisper-quiet operation or premium smart thermostat integration will find better options at higher price points.

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

Installation

Installation requires standard 115V, 60Hz single-phase power with a minimum 18.7 amp breaker and maximum 30 amp capacity. Suction and liquid line connections use 7/8 inch and 3/8 inch respectively. PVC exhaust flue exits right-side mounted. The 50-foot insulated suction line ships separately. Technicians should budget 6-8 hours for a complete system swap including proper evacuation, charging, and ductwork sealing.

Warranty & Reliability

Goodman covers the system for 10 years after online registration, protecting against compressor failure and manufacturing defects. This matches industry standard residential warranty length but requires registration within 30 days of installation. Coverage excludes labor, refrigerant charge, and service calls. The evaporator coil carries separate warranty documentation available in the resources section.

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

Why does the spec sheet say 3 Ton but show 3.5 Ton tonnage? +
The 3.5 ton specification represents actual cooling capacity at 95 degrees outdoor temperature. The '3 Ton' marketing designation is common industry shorthand but technically inaccurate. For proper sizing, use the 34,800 BTU cooling capacity figure against your actual cooling load calculations.
Can this system use both R410A and R22 refrigerants? +
No, this unit accepts one or the other, not both simultaneously. The dual notation indicates manufacturing flexibility between product runs. Your installer must verify which refrigerant the specific unit contains before charging. Mixing refrigerants will cause system failure and compressor damage.
Is 96% AFUE worth the upgrade cost compared to 92% furnaces? +
In heating climates with 5,000+ heating degree days, the 4% efficiency gain repays the typical $200-300 upcharge within 5-7 years through gas bill savings. In mild climates under 3,000 degree days, payback extends beyond 10 years, making the investment less attractive financially.
How does 16 SEER2 compare to the advertised 15 SEER? +
SEER2 uses more realistic testing conditions than the older SEER metric, so direct comparison requires conversion. The 16 SEER2 rating likely translates to approximately 19-20 SEER under old standards, indicating above-advertised efficiency and better real-world performance in variable-load conditions.
What does the 10-year warranty actually cover if something fails? +
The warranty covers defective compressors, heat exchangers, and component failures under normal operation. It does not cover labor, refrigerant, or damage from improper installation, neglected maintenance, or electrical surges. Registration is mandatory within 30 days.

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