Independent Review · Updated June 2026

3 Ton 15 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

High-efficiency modulating furnace with two-stage cooling at an attractive 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 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$89
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system works best for contractors installing horizontal-configuration units in tight spaces and homeowners prioritizing efficient heating and cooling without premium pricing. The 97% AFUE furnace paired with 16 SEER cooling makes it an Energy Star qualifier that handles both propane and natural gas.

Review

The Goodman 3-ton gas furnace and air conditioner system represents solid mid-market equipment for contractors managing budget-conscious residential projects. This horizontal configuration delivers 120,000 BTU heating capacity paired with 36,000 BTU cooling, making it suitable for small to medium homes. The 97% AFUE rating and Energy Star qualification signal legitimate efficiency investment. Goodman has built reputation for reliable, uncomplicated equipment, and this SKU DSXC160361 follows that pattern without chasing premium positioning.

Performance specs justify the efficiency rating. The furnace's modulating burner means it adjusts output continuously rather than cycling on-off, reducing temperature swings and energy consumption. On cooling, the two-stage condenser combined with 16 SEER efficiency significantly outperforms minimum 13 SEER baseline requirements. The variable-speed ECM blower motor ramps up or down based on demand, cutting unnecessary fan runtime. At 202 pounds and requiring 208/230V single-phase power with 21.8 to 35-amp breaker range, it integrates into standard residential electrical service without major upgrades.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency rated for 120,000 BTU heating output, among the highest available in this category
  • Modulating burner adjusts flame automatically, reducing energy waste and improving comfort during partial-load operation
  • Two-stage condenser with 16 SEER cooling efficiency exceeds minimum standards by significant margin
  • Variable-speed ECM blower motor adapts to heating and cooling demands, lowering electricity consumption
  • Horizontal configuration with compact 29x29x38.25 inch footprint fits attic and basement installations where vertical space is limited

Cons

  • Listed price of $89 appears incomplete or promotional, actual installed cost will be substantially higher including labor and ductwork
  • 70.4 dBA noise level is moderately loud during operation, potentially noticeable in quiet residential settings
  • Requires PVC exhaust flue specific to condensing design, adding installation constraints and cost compared to standard metal flue

Who Should Buy

Best For

Contractors seeking reliable horizontal-mount units for retrofit projects in basements and crawlspaces will appreciate the compact dimensions and straightforward installation. Homeowners in moderate climates wanting efficient heating and cooling without paying premium pricing for luxury brands should consider this straightforward Goodman system.

Consider Alternatives If

Buyers needing vertical/upflow-only configurations should look at different models, and those prioritizing whisper-quiet operation may want to compare units rated below 68 dBA.

3 Ton 15 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
$89
Buy at HVACDirect →

Installation

Horizontal mounting suits basements, crawlspaces, and attic installations where headroom constrains vertical units. The PVC exhaust flue requirement is critical, incompatible with standard metal chimneys. Technicians need proper refrigerant recovery and nitrogen purge procedures for R410A lines sized at 3/8 inch liquid and 7/8 inch suction. Right-side flue location must clear obstacles. Installation difficulty remains moderate for experienced HVAC crews.

Warranty & Reliability

Goodman includes a standard 10-year warranty on parts when registered online within 30 days of installation. This coverage is industry-standard and competitive with equivalent equipment. Online registration is mandatory to unlock the full term, omitting it reduces protection to shorter factory standard. Extended warranties are typically available through dealers for additional cost.

Specifications

SKUDSXC160361
Brand/ManufacturerGoodman
Cooling BTU36,000
Heating BTU120,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)70.4
Weight (in lbs)202.000000
FeatureSpec
AHRI Certificate Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
Flue LocationRight
Energy StarYes
Burner StagesModulating
Fuel TypePropane, Natural Gas
Height38.25"
Width29"
Depth29"
ResourcesGoodman Specifications 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.
Liquid Line3/8"
Suction Line7/8"
Tonnage3 Ton
StyleA-Coil
SEER1 (Efficiency)16
Condenser StagesTwo Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size35 amps
Min. Breaker Size21.8 amps
Valve TypeSweat

Frequently Asked Questions

What makes the 97% AFUE rating significant compared to standard furnaces? +
Standard furnaces operate at 80-90% AFUE, meaning 10-20% of fuel energy escapes unused. This unit converts 97% of fuel to usable heat, reducing gas consumption and monthly heating bills. Over 10-15 years, efficiency gains offset higher upfront cost. The condensing design captures waste heat from exhaust gases, requiring the PVC flue system.
Can I install this in an attic, and what challenges arise? +
Yes, the horizontal 29x29x38.25 inch footprint fits most attic spaces. Key concerns include adequate support framing for 202 pounds, return air ductwork routing, supply air distribution, and the PVC exhaust flue penetration through roof or wall. Ensure attic temperature stays within operating range and condensate drain reaches an approved location.
How does the modulating burner improve heating comfort? +
Traditional furnaces fire at full capacity, overshoot room temperature, then shut off, creating temperature swings. Modulating burners continuously adjust flame to match heating demand, maintaining steady temperature and eliminating on-off cycles. This reduces comfort complaints and cuts energy use during mild weather when full capacity isn't needed.
How does this unit compare to higher-SEER Bryant or Carrier equivalents? +
This Goodman delivers comparable engineering (16 SEER two-stage cooling, modulating heat) at lower cost. Bryant and Carrier premium models add variable-capacity compressors, quieter operation, and enhanced warranty terms. The efficiency gap is minor. Choose Goodman for value, choose premium brands for comfort and brand perception.
What does the 10-year warranty actually cover? +
Parts coverage includes compressor, heat exchanger, and electrical components when online-registered within 30 days. Labor is not included. Registration is mandatory, omitting it voids extended coverage. Damage from improper installation, refrigerant loss, or electrical faults may not qualify.

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