3 Ton 16 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal Review 2026

// Bottom Line

This system is ideal for homeowners in moderate climates who want proven Goodman reliability without premium pricing. The 96% AFUE furnace and 16 SEER air conditioner combination makes it especially attractive for those replacing aging equipment or installing in new construction where efficiency rebates apply.

Review

The Goodman 3-ton combined gas furnace and air conditioning system represents solid mid-market equipment for residential HVAC applications. At $3,136 for the complete package, it positions itself as a value-conscious option without sacrificing efficiency standards. The horizontal configuration makes it suitable for basement or attic installation where space constraints require a compact footprint. Goodman's market reputation focuses on reliability and contractor support rather than premium features, which aligns with this system's straightforward design and proven component selection.

Performance specifications reveal competent efficiency across both heating and cooling. The furnace delivers 120,000 BTU of heating output at 96% AFUE, meaning 96 cents of every dollar spent on fuel converts to usable heat. Cooling capacity reaches 34,800 BTU with a 16 SEER rating, qualifying the system for ENERGY STAR certification. The variable-speed ECM blower motor adapts to demand up to 2,000 CFM maximum, reducing fan energy consumption during partial-load conditions. Two-stage burner operation further improves heating efficiency by allowing reduced firing rates when full capacity isn't needed.

Pros & Cons

Pros

96% AFUE furnace efficiency means minimal heating energy waste, translating to lower winter utility bills
16 SEER cooling rating qualifies for ENERGY STAR and many state rebates, recovering part of the $3,136 cost
Variable-speed ECM blower motor delivers up to 2,000 CFM while reducing electricity consumption compared to fixed-speed units
Two-stage burner allows the furnace to operate at lower capacity during mild weather, improving comfort and efficiency
Scroll compressor is known for quiet, reliable operation with minimal vibration transmission

Cons

Single-stage cooling means the AC runs at full capacity regardless of outdoor temperature, less efficient than two-stage systems on mild days
73.5 dB noise level is audible during operation, noticeable to nearby occupants in quiet settings
Specs show both 3-ton and 5-ton tonnage listed, creating confusion about actual cooling capacity (appears to be data entry error)

Who Should Buy

Best For

Homeowners in areas with moderate heating and cooling seasons who prioritize efficiency and long-term operating cost savings. Contractors replacing legacy equipment will appreciate Goodman's reputation for straightforward installation and parts availability across North America.

Consider Alternatives If

Buyers in extremely hot climates may want a two-stage compressor for better part-load efficiency, or those needing ultra-quiet operation should look at higher-end models with variable-speed compressors.

3 Ton 16 SEER 96% AFUE 120,000 BTU Goodman Gas Fur

$3136

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Installation

This horizontal A-coil unit requires proper ducting integration and supports both downflow and horizontal airflow configurations. The 115V, 60Hz electrical requirement needs a 30-amp maximum breaker with 18.7-amp minimum sizing. PVC or plastic exhaust flue is required, simplifying venting compared to metal systems. Suction and liquid lines use standard 7/8-inch and 3/8-inch connections with 3/4-inch insulation on suction lines. Installation manual and AHRI certificate number 7368845 are available for contractor reference.

Warranty & Reliability

Goodman provides a 10-year warranty on equipment when you complete online registration after purchase. This warranty covers manufacturing defects and component failures, offering reasonable protection for this price tier. The extended coverage reflects manufacturer confidence in the scroll compressor and furnace assembly. Registration is straightforward and should be completed immediately upon installation to activate full protection and establish documentation.

Specifications

SKU	LS38783850
Brand/Manufacturer	Online Supply
Cooling BTU	34,800
Heating BTU	120,000
Refrigerant	R410A or R22
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	73.5
Weight (in lbs)	30.000000
Feature	Spec
Energy Star	Yes
SEER1 (Efficiency)	16
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	7/8"
Max Breaker Size	30 amps
Min. Breaker Size	18.7 amps
Tonnage	5 Ton
Height	24.5"
Width	26"
Depth	21.125"
Resources	CHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 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 Number	7368845
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	96%
Blower Motor	Variable Speed - ECM
Maximum CFM	2000
Configuration	Horizontal
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

What's the difference between 16 SEER and newer SEER2 ratings I see advertised? +

SEER2 testing uses more realistic conditions including lower outdoor temperatures and higher humidity. A 16 SEER unit typically equals approximately 13 SEER2. Don't directly compare old SEER to new SEER2 ratings. This unit's 16 SEER was tested under older, less stringent standards, so actual efficiency may be slightly lower under SEER2 evaluation.

Can I use this system with my existing ductwork from an older unit? +

Probably yes if your existing ducts accommodate 2,000 CFM airflow and proper return air sizing. Have a qualified contractor measure your ductwork static pressure and compare to the furnace's capability. Undersized ducts will reduce efficiency and cooling capacity regardless of equipment specifications. New ductwork may be necessary for optimal performance.

Does the 96% AFUE furnace really save that much compared to 90% AFUE units? +

Yes, 6 percentage points represents roughly 6% annual fuel savings. On a $1,200 annual heating bill, that's approximately $72 yearly savings. Over 15 years, you recover $1,080 in utility costs, offsetting part of the efficiency premium. Results vary by climate, heating season length, and fuel costs in your region.

How does single-stage cooling affect my comfort compared to two-stage systems? +

Single-stage runs at full capacity whenever cooling is needed, cycling on and off completely. Two-stage systems run at reduced capacity most of the time. You'll feel similar comfort, but two-stage delivers better efficiency on mild days. Single-stage is noisier during operation and slightly less efficient during partial-load conditions. For most homeowners, the difference is marginal but measurable on utility bills.

What does the online registration warranty actually cover? +

The 10-year warranty covers manufacturing defects and component failures under normal operation. It does not cover improper installation, lack of maintenance, refrigerant leaks from external damage, or electrical issues from inadequate breaker sizing. Register immediately after installation to activate coverage and preserve your claim rights.

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