Independent Review · Updated June 2026

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

96% efficient gas furnace with 16 SEER cooling at an unbeatable 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 Goodman system works best for budget-conscious homeowners upgrading from older equipment or contractors building affordable rental properties. At $415, you're getting legitimate high-efficiency specs (96% AFUE, 16 SEER1) without premium pricing, though you'll trade some advanced features for savings.

Review

This Goodman 3 ton upflow system lands in the sweet spot between capability and affordability. The 120,000 BTU furnace and 34,800 BTU air conditioning coil combine into a complete comfort solution priced at just $415. It's manufactured by Online Supply but uses Goodman's proven scroll compressor technology and two-stage burner design. Energy Star certification means utility rebates are likely available in your market. For contractors managing tight project budgets, this system delivers actual performance specs rather than marketing hype.

The heating side impresses with 96% AFUE, meaning 96 cents of every dollar spent on gas becomes usable warmth. Two burner stages let the furnace run at lower capacity during mild winter days, reducing energy waste. On cooling, the unit delivers 34,800 BTU with R410A refrigerant and a 16 SEER1 rating that outperforms the advertised 15 SEER claim. The variable-speed ECM blower adapts to load conditions up to 2000 CFM maximum airflow. Real-world efficiency translates to measurable savings, particularly in heating-dominated climates where furnaces run most months.

Pros & Cons

Pros

  • 96% AFUE heating efficiency with two-stage burners captures nearly all fuel energy, reducing winter heating costs measurably
  • 16 SEER1 cooling rating (note: labeled as 15 SEER but specs show 16 SEER1) qualifies for Energy Star and utility rebates
  • Variable-speed ECM blower motor adjusts airflow up to 2000 CFM, improving comfort and reducing short-cycling losses
  • Lifetime heat exchanger warranty plus 10 years parts coverage with online registration provides solid long-term protection
  • Reasonable electrical demand at 18.7-30 amp range works with most existing home panels without expensive upgrades

Cons

  • Single-stage compressor means cooling runs at full capacity or off, less precise than two-stage units in mild weather
  • 3.5 ton capacity listed but title claims 3 ton, creating specification ambiguity that needs clarification from seller
  • 73.5 dB noise level is audible during operation, louder than premium variable-speed competitors

Who Should Buy

Best For

Homeowners replacing 15+ year old systems who prioritize efficiency gains and cost savings over cutting-edge features. Rental property investors and contractors needing reliable equipment for multiple installations where budget constraints matter more than premium performance tiers.

Consider Alternatives If

Anyone seeking ultra-quiet operation, two-stage or variable-speed cooling, or those with limited electrical service who can't accommodate 30-amp breaker requirements.

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

Installation

Upflow/horizontal configuration fits standard attic or basement installations. Requires plastic or PVC exhaust flue, which most modern homes accommodate. Valve connections are standard 3/8-inch liquid line and 7/8-inch suction line with 3/4-inch suction insulation included. At 30 pounds and 34.5 inches tall, handling is manageable. Most HVAC techs complete installation in 4-6 hours. Electrical hookup demands 115V, 1-phase, 60Hz service with 18.7 to 30-amp breaker sizing.

Warranty & Reliability

Goodman backs the heat exchanger for life, protecting against the most expensive furnace failure. Ten-year parts coverage requires online registration but covers compressor, blower motor, and controls. This dual-tier structure reflects manufacturer confidence in construction quality. Labor warranty typically depends on your installer, not Goodman. Registration takes five minutes online and shouldn't be skipped.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU120,000
RefrigerantR410A
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger and 10 Years Parts 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
Height34.5"
Width24.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Install Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Burner StagesTwo
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is this system truly 3 ton or 3.5 ton? +
Specifications show 3.5 tonnage with 34,800 BTU cooling capacity, though the product title claims 3 ton. Verify the 3.5 ton rating with your supplier before purchase. This discrepancy suggests the furnace may be oversized for smaller homes under 1,500 square feet, causing cycling issues.
Can I install this in my attic without electrical work? +
If your attic has 115V, 1-phase 60Hz power with a 20-30 amp breaker available, installation is straightforward. Most homes have this already. However, if your panel is maxed out, expect $500-1200 in electrical upgrades from a licensed electrician for a dedicated 30-amp circuit.
How does 96% AFUE compare to other furnaces? +
96% AFUE ranks in the high-efficiency tier alongside Lennox and American Standard products costing $600-900. Standard furnaces run 80-85% AFUE. Over 15 years, the 96% system saves roughly $2000-3000 in heating costs on a typical home, offsetting the slightly higher purchase price.
Why is this cheaper than competitors with similar specs? +
Online Supply's direct-to-contractor model eliminates distributor markups. Goodman's manufacturing efficiency keeps base costs lower than premium brands. You sacrifice some noise control and advanced features, but core heating and cooling performance matches higher-priced alternatives with identical AFUE and SEER1 ratings.
Do I need to register the warranty online? +
Yes. Without registration, you only get the industry-standard 5-year parts coverage. Online registration unlocks the full 10-year protection plus lifetime heat exchanger coverage. Registration takes minutes on Goodman's website and requires your AHRI certificate number 7368842.

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