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

// Bottom Line

This Goodman system delivers strong efficiency credentials with a 96% AFUE furnace and 16 SEER air conditioner, making it ideal for homeowners upgrading from older equipment or contractors seeking a reliable, code-compliant solution. Best suited for mixed climates where both heating and cooling demand is significant.

Review

Goodman positions this combination gas furnace and air conditioner system as a complete climate control solution for residential applications. The horizontal A-coil configuration suits attic or basement installation in homes with space constraints. At 3 tons cooling and 120,000 BTU heating capacity, it targets mid-sized homes in regions experiencing both significant winter and summer temperature swings. The system combines proven Goodman engineering with solid efficiency certifications that appeal to budget-conscious homeowners and contractors alike.

Performance metrics reveal a well-rounded unit. The furnace achieves 96% AFUE, meaning 96 cents of every energy dollar converts to usable heat, with two-stage burner control that matches output to demand. The AC side delivers 16 SEER efficiency with 34,800 cooling BTU output and scroll compressor technology. The multi-speed ECM blower motor adjusts airflow up to 2000 CFM, reducing runtime and energy waste. ENERGY STAR certification confirms these ratings meet federal efficiency thresholds. However, the single-stage compressor design means cooling efficiency drops noticeably under partial loads common in spring and fall.

Pros & Cons

Pros

96% AFUE furnace efficiency reduces heating fuel consumption and monthly energy costs significantly
16 SEER air conditioner rating qualifies for ENERGY STAR certification and utility rebates
Two-stage burner and multi-speed ECM blower motor optimize comfort and efficiency across load conditions
Lifetime heat exchanger warranty covers the most expensive potential failure point
PVC/plastic exhaust compatibility simplifies venting installation compared to metal flue requirements

Cons

Single-stage compressor in AC unit limits part-load efficiency compared to two-stage alternatives
73.5 dB noise level is moderately loud during operation, audible in living spaces
Spec sheet lists conflicting tonnage information, 3-ton title versus 5-ton specification creates confusion

Who Should Buy

Best For

Homeowners in moderate to cold climates seeking a balanced heating and cooling system with excellent efficiency ratings and lower operating costs. Contractors valuing Goodman's reliability, straightforward service access, and strong warranty protection for residential retrofit projects.

Consider Alternatives If

Anyone prioritizing quiet operation or requiring two-stage compressor cooling for high-efficiency part-load performance should evaluate alternative manufacturers.

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

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Installation

Installation requires standard 115V single-phase 60 Hz power with 18.7 to 30 amp breaker capacity, making it compatible with typical residential electrical service. The unit accepts 3/8-inch liquid lines and 7/8-inch suction lines with 3/4-inch insulation on the suction side. Right-side flue location and PVC exhaust compatibility streamline ducting. Dimensions of 34.5 inches high, 24.5 inches wide, and 28.75 inches deep fit standard closets. The horizontal orientation suits attic placement. Technicians should reference the installation manual for proper refrigerant charge and airflow balancing.

Warranty & Reliability

Goodman covers the heat exchanger for the lifetime of the original owner, providing substantial protection against the costliest potential failure. Unit replacement and parts coverage extend for 10 years with online registration required. This warranty structure is competitive in the mid-market segment and protects against manufacturing defects. Registration is straightforward and recommended immediately after installation to activate all coverage tiers.

Specifications

SKU	LS38783850
Brand/Manufacturer	Online Supply
Cooling BTU	34,800
Heating BTU	120,000
Refrigerant	R410A
Electrical	115 V. 1 Phase 60 Hz
Warranty	Lifetime Heat Exchanger, 10 Years Unit Replacement, and 10 Years Parts 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	34.5"
Width	24.5"
Depth	28.75"
Resources	GMEC96 Installation Manual GMEC96 Specifications Sheet GMEC96 Owner's Manual GMEC96 Service Manual GMEC96 Replacement Parts Manual GMEC96 Brochure Goodman Furnace 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.
Configuration	Upflow/Horizontal
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	96%
Blower Motor	Multi-Speed - ECM
Maximum CFM	2000
Flue Location	Right
Burner Stages	Two
Fuel Type	Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

What does the 96% AFUE rating actually save me on heating bills? +

A 96% AFUE furnace wastes only 4% of fuel energy, compared to 80-85% on older units. Homeowners typically see 15-25% annual heating cost reductions, depending on local gas prices and climate severity. Savings accelerate over the system's 15-20 year lifespan, often recovering the upgrade cost within 5-8 years through energy savings alone.

Can I install this in my attic, or does it need a basement? +

The horizontal configuration supports attic installation perfectly. Verify your attic can handle the 30-pound unit weight and accommodate ductwork runs. Ensure adequate return air pathways and clearance for the 50-foot suction line. Basement installation works equally well. Verify flue venting routes safely to exterior before finalizing placement.

How does 16 SEER compare to newer variable-speed systems? +

16 SEER is respectable and qualifies for ENERGY STAR, but newer variable-speed compressor systems achieve 18-22 SEER by modulating cooling output continuously. This unit's single-stage design runs full-capacity or off, missing efficiency gains during partial-load seasons. For climates with extended spring and fall periods, variable models offer 10-15% better cooling efficiency.

Is Goodman a reliable brand compared to Lennox or Carrier? +

Goodman ranks consistently well on reliability metrics and contractor satisfaction. Parts availability and service-friendly design rival premium brands. Goodman typically costs less than Carrier or Lennox while delivering comparable durability. Field failure rates are comparable across these three manufacturers over 10-15 year periods.

Do I need to register the warranty online right away? +

Yes. Online registration activates the full 10-year parts and unit replacement coverage. Without registration, you retain only the lifetime heat exchanger warranty. Registration takes minutes and protects your investment across the system's critical first decade of operation.

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