Independent Review · Updated June 2026

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

High-efficiency gas furnace and AC combo 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 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$634
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This 3-ton Goodman system delivers 97% AFUE heating and 16 SEER1 cooling at $634, making it ideal for budget-conscious homeowners and contractors managing multiple properties. Best suited for upflow installations where you need solid baseline efficiency without premium pricing.

Review

Goodman systems occupy a unique market position, balancing affordability with respectable efficiency ratings. This 3-ton upflow model carries a 120,000 BTU heating capacity and 34,800 BTU cooling output in a compact footprint (30 inches high, 24.5 inches wide, 21 inches deep). At $634, it undercuts most competitors significantly while maintaining Energy Star certification. Online Supply's SKU LS38783850 comes pre-configured for upflow installations with plastic PVC exhaust flue compatibility, simplifying deployment in standard residential applications.

The efficiency numbers tell the real story here. The furnace delivers 97% AFUE, meaning 97 cents of every dollar spent on fuel becomes usable heat, a result of modulating burners that fine-tune output. Cooling efficiency reaches 16 SEER1, outperforming the advertised 15 SEER specification. The variable-speed ECM blower motor peaks at 2000 CFM and adjusts automatically, avoiding the energy waste of fixed-speed alternatives. This combination works especially well for homeowners facing extended heating seasons where furnace efficiency drives annual energy bills.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means lower heating costs, especially valuable in cold climates running extended heating seasons
  • 16 SEER1 cooling rating exceeds the advertised 15 SEER specification, delivering better summer efficiency than expected
  • Modulating burner stages automatically adjust heating output rather than cycling on and off, improving comfort and reducing energy waste
  • Variable speed ECM blower motor runs at optimal speeds for different seasons, enhancing efficiency and quieter operation
  • Energy Star certified, meaning it meets EPA efficiency standards and may qualify for rebates and tax credits
  • 10-year warranty with online registration provides reasonable protection for a system in this price range

Cons

  • 73.5 dBA noise level is noticeably loud during compressor operation, potentially problematic in bedrooms or quiet zones
  • Single-stage condenser compressor lacks the efficiency gains of multi-stage cooling, especially during partial-load conditions
  • Scroll compressor type, while reliable, cannot match the advanced capacity modulation of newer inverter-driven designs

Who Should Buy

Best For

Contractors building spec homes or managing rental properties will appreciate the aggressive pricing and solid efficiency baseline. Homeowners in heating-dominant climates who value furnace efficiency over air conditioning performance will see faster payback on the 97% AFUE rating.

Consider Alternatives If

Homeowners prioritizing whisper-quiet operation or living in high-cooling climates should explore quieter, multi-stage systems despite higher upfront costs.

3 Ton 15 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
$634
Buy at HVACDirect →

Installation

Installation requires standard HVAC connections: 3/8 inch liquid line, 7/8 inch suction line with 3/4 inch foam insulation (50-foot pre-insulated length included), and standard 115V single-phase 60Hz electrical service rated 18.7 to 30 amps. Upflow configuration suits basements and utility closets. Right-side flue location demands proper venting through plastic PVC exhaust piping. CAPT installation manual and specifications sheet walk technicians through connection steps, though experienced HVAC contractors will find this process straightforward.

Warranty & Reliability

Goodman provides 10 years of parts coverage upon online registration, a solid baseline warranty for this price tier. Coverage includes compressor failures, heat exchanger defects, and component failures, though labor costs remain the buyer's responsibility. Registration through Goodman's website activates the extended term within 30 days of purchase. For a $634 system, this warranty represents reasonable risk protection against manufacturing defects.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU120,000
RefrigerantR410A
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"
ResourcesCAPT Installation Manual CAPT 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.
AHRI Certificate Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does this unit show 16 SEER1 when the listing says 15 SEER? +
The specifications reveal SEER1 rating of 16, which reflects current EPA testing standards adopted in 2023. The 15 SEER reference likely refers to older SEER2 calculations. Real-world efficiency should land between these values depending on your climate, ductwork quality, and thermostat settings.
Can I install this system myself if I'm handy? +
EPA refrigerant handling laws require certified technicians for any work involving R410A refrigerant. You can handle non-refrigerant connections like ductwork and electrical, but final charging and evacuation must be performed by licensed HVAC professionals to maintain warranty coverage.
How much will this system save on heating bills compared to an 80% AFUE furnace? +
The 97% versus 80% AFUE difference means you'll recover 17 percentage points of wasted fuel energy. On a $1,500 annual heating bill with an 80% furnace, upgrading saves approximately $255 yearly, paying back the system premium in 2-3 years depending on energy prices.
Is this better than mid-range systems from Carrier or Lennox? +
This Goodman delivers comparable efficiency ratings at significantly lower cost, though premium brands offer quieter operation, better compressor technology, and enhanced warranties. Choose Goodman if budget drives decisions; select premium brands if noise and longevity matter more.
What does the 10-year warranty actually cover? +
Parts coverage for defective components including compressor, heat exchanger, and electrical controls. You pay labor costs for replacement. Online registration within 30 days of purchase activates this protection.

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