Independent Review · Updated June 2026

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

High-efficiency Goodman 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
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Authorized dealer · Full manufacturer warranty
// Bottom Line
This system makes sense for homeowners upgrading older equipment who want strong efficiency without premium pricing. The 96% AFUE furnace and 16 SEER condenser combination delivers measurable energy savings, particularly in mixed climates where both heating and cooling run regularly.

Review

Goodman's 3 ton downflow system represents the practical middle ground in residential HVAC, targeting homeowners who refuse outdated 80% AFUE furnaces but don't need premium brand pricing. At $3,136 for the complete package, this unit delivers solid performance without luxury features or installation complexity. The combination of 120,000 BTU heating and 34,800 BTU cooling capacity handles average residential loads effectively across most climate zones.

Performance metrics tell the real story. The 96% AFUE furnace captures nearly all fuel energy as heat, compared to 80-90% in older models still common in field replacements. The 16 SEER cooling rating achieves Energy Star certification and translates to measurable summer electricity reductions in hot climates. Variable-speed ECM blower technology automatically modulates airflow between 0-2,000 CFM based on demand, eliminating the energy waste of constant-speed motors while reducing audible noise during low-load periods.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means minimal fuel waste on heating, typical annual savings of $200-400 versus 80% AFUE models
  • 16 SEER cooling efficiency qualifies for Energy Star and reduces summer cooling costs by roughly 30% versus 13 SEER baseline units
  • Variable-speed ECM blower motor adjusts output automatically, improving comfort and reducing runtime noise versus single-speed alternatives
  • Two-stage burner on furnace provides modulating heat output, reducing temperature swings and unnecessary cycling
  • PVC exhaust flue compatibility simplifies installation costs and allows direct venting through exterior walls in most homes

Cons

  • SKU shows 5 ton tonnage specification but title claims 3 ton, creating potential confusion about actual cooling capacity
  • 73.5 dB noise level runs slightly louder than premium models, noticeable in quiet bedrooms during peak operation
  • Refrigerant compatibility with both R410A and R22 suggests older design, newer systems standardize on single refrigerant only

Who Should Buy

Best For

Homeowners replacing 10-15 year old furnace-AC systems who want immediate energy bill reduction and live in regions with substantial heating seasons. Contractors seeking reliable mid-range equipment that balances efficiency gains with reasonable material costs will appreciate the variable-speed motor and two-stage heating.

Consider Alternatives If

Skip this if you need a compact unit for tight spaces, as the 30-inch height and 24.5-inch width demand standard equipment closet dimensions, or if you want cutting-edge single-refrigerant technology.

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

Installation

Downflow configuration suits attics, crawlspaces, and utility closets with concrete slabs. The 30-inch height requires standard 2.5 foot clearance above equipment for filter and coil access. Plastic PVC exhaust venting simplifies routing through exterior walls without masonry work. Two-stage gas burner and variable-speed blower need only standard 208/230V 1-phase power with 18.7-30 amp breaker sizing, matching most existing residential electrical service.

Warranty & Reliability

Standard 10-year parts coverage activates upon online registration, covering compressor, heat exchanger, and blower motor failures. This matches industry baseline for mid-tier equipment. Labor and refrigerant typically require separate extended plans through installers. Registration requirement demands homeowner follow-through but unlocks full protection period.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU120,000
RefrigerantR410A or R22
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73.5
Weight (in lbs)30.000000
FeatureSpec
AHRI Certificate Number7368845
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Energy StarYes
Burner StagesTwo
Fuel TypePropane, Natural Gas
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.
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
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the spec sheet list 5 ton tonnage when the title says 3 ton? +
This appears to be a data entry error in the specifications. The 34,800 BTU cooling output confirms 3 ton capacity. Contact the retailer for clarification before purchase. Tonnage mismatches indicate potential SKU mixing with larger units.
Can this furnace burn both natural gas and propane? +
Yes, the burner assembly handles both fuels with simple conversion kits swapping the orifice plate. Natural gas operates at lower pressure than propane, requiring field adjustment. Your installer confirms fuel type during commissioning and configures accordingly.
How much can I save annually compared to an 80% AFUE furnace? +
Assuming 100,000 BTU seasonal heating demand, 96% AFUE saves roughly 16% of fuel consumption versus 80% models. At $1.50 per therm natural gas pricing, expect $240-400 annual savings depending on your region and heating climate severity.
Is 16 SEER competitive with newer Carrier or Lennox units at this price? +
16 SEER matches entry-tier offerings from premium brands but Goodman prioritizes reliability over variable refrigerant options. For pure efficiency, some competitors offer 18-20 SEER at $4,500-6,000. This unit balances cost and performance for budget-conscious buyers.
What happens if I don't register for the warranty? +
Registration is required to activate the 10-year coverage. Without it, you'll default to limited 1-year coverage only. Registration takes five minutes online using your SKU and serial number from the unit nameplate.

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