Independent Review · Updated June 2026

3 Ton 16 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency dual-fuel system delivers 16 SEER cooling and 96% AFUE heating at competitive pricing

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 16 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$3136
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system is ideal for homeowners replacing aging equipment in mixed climates who want strong efficiency without premium brand pricing. The 96% AFUE furnace and 16 SEER condenser deliver measurable energy savings, while the variable-speed blower adapts to seasonal demands.

Review

The Goodman 3 Ton 16 SEER gas furnace and air conditioning system represents the practical middle ground in residential HVAC. At $3136, you're getting a complete heating and cooling package with established Goodman engineering rather than boutique brands commanding premium pricing. This downflow configuration suits basements or crawlspaces, while the dual-fuel design handles both natural gas and propane lines.

Performance numbers tell the real story. The furnace delivers 120,000 BTU at 96% AFUE, meaning only 4% of fuel is wasted as flue loss. The condenser produces 34,800 BTU of cooling capacity with a 16 SEER rating, translating to roughly 16 BTU of cooling per watt consumed. A variable-speed ECM blower motor ramps from 400 to 2000 CFM, avoiding the constant on-off cycling of fixed-speed systems. Two-stage burner modulation in the furnace adds comfort precision, though the single-stage compressor cannot match this flexibility on the cooling side.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower winter heating bills and minimal wasted fuel
  • 16 SEER cooling rating qualifies for Energy Star certification and utility rebates
  • Variable-speed ECM blower motor adjusts output between 400-2000 CFM for comfort and efficiency
  • Two-stage burner provides modulating heating for more consistent temperatures
  • Dual-fuel capability handles both natural gas and propane with single system

Cons

  • Single-stage compressor cannot modulate cooling capacity, leading to cycling on very hot days
  • 73.5 dB noise level is moderately loud compared to variable-capacity units at 70 dB or below
  • Spec sheet lists both 3 ton and 5 ton tonnage ratings, creating potential confusion during ordering

Who Should Buy

Best For

Contractors and homeowners in moderate climates looking to replace 10-15 year old systems with proven Goodman reliability. Budget-conscious buyers who want solid efficiency without paying for premium features like variable-speed compressors.

Consider Alternatives If

High-performance builds requiring quiet operation under 70 dB, or homeowners in extreme climates needing variable-capacity cooling to handle 110-plus degree days.

3 Ton 16 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$3136
Buy at HVACDirect →

Installation

This system requires 115V single-phase power with breaker sizing between 18.7 and 30 amps, standard in most homes. Plastic or PVC exhaust flue is specified, which costs less than metal venting. Suction and liquid lines run 7/8 inch and 3/8 inch respectively, with pre-installed 3/4 inch insulation on the 50-foot suction line. Technicians should verify ductwork sizing handles 2000 CFM maximum airflow to avoid bottlenecking.

Warranty & Reliability

Goodman backs this system with 10 years of parts coverage upon online registration, standard for the brand. This protects the compressor, coil, and other major components against manufacturing defects. Homeowners should register immediately upon installation to activate coverage. Labor and refrigerant refills are not covered, typical industry practice.

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
Tonnage5 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.
AHRI Certificate Number7368845
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypePropane, Natural Gas
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Does this 3 ton system have enough capacity for a 2500 square foot home? +
Generally yes in moderate climates. At 34,800 BTU cooling capacity, you're calculating roughly 13-14 BTU per square foot, adequate for regions under 95 degrees regularly. Extreme heat areas may see short-cycling. Have a professional load calculation done before purchasing.
Can I upgrade from an old R22 system to this R410A condenser? +
Not directly. R410A and R22 are incompatible and require different line sizes, oils, and components. You must replace the entire furnace-condenser pair together. R22 phase-out means most contractors now only stock R410A systems.
Will the 96% AFUE furnace really save money compared to my 80% AFUE unit? +
Yes, measurably. That 16-point efficiency gain means 16% lower heating fuel consumption. On a $1200 annual heating bill, expect roughly $190 yearly savings, recovering installation costs in approximately 13-16 years depending on gas rates and usage patterns.
How does 16 SEER compare to newer SEER2 ratings I see advertised? +
SEER2 testing uses tougher conditions reflecting real-world temperatures. This unit's 16 SEER would translate to approximately 12-13 SEER2, still solid but lower than marketing claims suggest. Ask manufacturers for SEER2 ratings rather than legacy SEER numbers.
What does the 10-year warranty actually cover? +
Parts only, not labor. Compressor, coil, and furnace heat exchanger are protected against defects. Requires online registration within 30 days. Refrigerant and service calls are your expense.

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