Independent Review · Updated June 2026

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

High-efficiency dual-fuel system with 96% AFUE and 16 SEER for balanced heating and cooling

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 - Horizontal
Current Price
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// Bottom Line
This 3-ton Goodman system delivers excellent heating efficiency at 96% AFUE with solid 16 SEER cooling performance, making it ideal for homeowners in mixed climates seeking dual-fuel flexibility. The variable-speed ECM blower and two-stage burner provide comfort and responsiveness without premium pricing.

Review

The Goodman 3-ton dual-fuel system positions itself as a practical mid-tier choice for contractors and homeowners balancing performance against budget. With a 96% AFUE furnace and 16 SEER air conditioning unit, this configuration handles both heating and cooling effectively. The A-coil horizontal mount accommodates upflow or horizontal airflow directions, and the AHRI certification number 7368842 confirms factory-matched components. Online Supply stocks this SKU LS38783850, positioning it as an accessible option for routine replacements or new installations.

Performance data shows the furnace delivers 120,000 BTU heating output while the air conditioning side produces 34,800 cooling BTU, appropriate for a 3-ton system. The variable-speed ECM blower motor scales between 0 and 2000 CFM, allowing gradual ramp-up rather than aggressive on-off cycling. The two-stage burner adds efficiency by running at partial load during mild heating days. Electrical requirements are modest at 115V single phase 60 Hz with a 30-amp maximum breaker, simplifying installation in most homes.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency qualifies for utility rebates and keeps heating costs down across cold months
  • 16 SEER rating meets Energy Star requirements with 34,800 cooling BTU capacity for proper 3-ton cooling
  • Variable-speed ECM blower motor optimizes airflow from 0 to 2000 CFM based on demand, improving comfort and efficiency
  • Two-stage burner allows the system to modulate heating output rather than cycling on and off constantly
  • Dual-fuel capability handles both natural gas and propane, providing flexibility for different properties or fuel availability

Cons

  • 73.5 dB noise level is moderate to loud for an outdoor condenser, noticeable during operation near windows or patios
  • Single-stage compressor lacks variable capacity, so cooling operates at full capacity until it cycles off
  • Spec confusion exists: listed as both 3-ton and 5-ton tonnage, which creates uncertainty about actual capacity and matching

Who Should Buy

Best For

Homeowners in transitional climates who need balanced heating and cooling without paying for high-end variable-capacity equipment. Contractors installing complete systems where dual-fuel capability matters and utility rebates offset the upfront cost.

Consider Alternatives If

Anyone seeking ultra-quiet operation or those in extreme cooling climates where single-stage compressor cycling will feel less efficient than two-stage alternatives.

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

Installation requires 115V single-phase power with 18.7 to 30-amp breaker capacity, within standard residential electrical service. The system uses R410A refrigerant with 3/8 inch liquid and 7/8 inch suction lines, plus 3/4 inch suction line insulation up to 50 feet. PVC plastic exhaust flue is mandatory for the furnace. Dimensions are 34.5 inches high, 24.5 inches wide, and 28.75 inches deep, fitting most attic or basement horizontal installations.

Warranty & Reliability

Goodman backs this system with a lifetime heat exchanger warranty and 10 years parts coverage when registered online. The heat exchanger lifetime coverage protects against major furnace failure, the costliest component. However, 10 years parts coverage is standard for mid-tier equipment, not premium. Registration is required to activate full benefits, so documentation matters at purchase.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU120,000
RefrigerantR410A
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger and 10 Years Parts 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
Height34.5"
Width24.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Install Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Burner StagesTwo
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is this really a 3-ton or 5-ton system? +
The specs list conflicting tonnage, but cooling output of 34,800 BTU confirms 3-ton capacity. The 5-ton notation appears to be an error. Verify with Online Supply before purchase to ensure you receive the correct matched pair.
What electrical upgrades do I need? +
Require 115V single-phase 60 Hz service with a dedicated breaker sized between 18.7 and 30 amps. Most homes have this already, but verify your panel capacity. Hire a licensed electrician if you need new circuits.
How does 16 SEER compare to newer SEER2 ratings? +
SEER ratings are declining under new SEER2 testing standards. A 16 SEER unit typically translates to roughly 12 to 13 SEER2. Still efficient, but don't directly compare this to SEER2 claims from newer competitors.
Can I use this with my existing ductwork? +
The A-coil design works with most existing ductwork if your return and supply plenum dimensions accommodate it. Maximum airflow is 2000 CFM, so verify your ducts don't restrict that. Undersized ducts reduce efficiency and comfort.
Do I need to register for the full warranty? +
Yes. Online registration activates the 10-year parts and lifetime heat exchanger coverage. Without registration, warranty claims will be denied. Save your receipt and register immediately after installation.

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