Independent Review · Updated June 2026

3 Ton 16 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

Budget-friendly 3-ton combo with surprising 96% AFUE and two-stage efficiency

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 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$89
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system hits the sweet spot for budget-conscious homeowners upgrading older equipment or contractors installing in rental properties. The 96% AFUE furnace and two-stage condenser deliver real efficiency gains without premium pricing, making it ideal for mixed climates where both heating and cooling matter.

Review

The Goodman horizontal furnace and air conditioner combo at this price point represents solid value for contractors and homeowners managing budget constraints. Online Supply positions this as a mid-tier option rather than a budget-basement choice, which shows in the component selection. You're getting two-stage heating and cooling, variable-speed blower control, and respectable efficiency ratings across both functions. This isn't bleeding-edge technology, but it's proven architecture that has earned contractor trust over decades.

Performance numbers tell a practical story. The furnace delivers 40,000 BTU of heating with 96% AFUE efficiency, meaning minimal gas escapes up the flue. On cooling, the two-stage condenser achieves 18 SEER1, which qualifies for Energy Star certification. The variable-speed ECM blower reaches 1200 CFM maximum, adjusting automatically based on demand rather than cycling on and off like older single-speed units. Real-world benefit: homeowners typically see 15 to 25 percent heating savings versus 80% AFUE systems.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency with two-stage burners reduces heating costs significantly
  • Two-stage condenser with 18 SEER1 cooling efficiency qualifies for Energy Star
  • Variable-speed ECM blower motor adapts to demand, improving comfort and reducing energy waste
  • PVC exhaust flue compatible, simplifying venting in tight installations
  • 10-year warranty with online registration provides solid peace-of-mind coverage

Cons

  • SEER1 rating of 18 is good but not top-tier compared to 20+ SEER systems in the same price range
  • Cooling capacity is 35,000 BTU while tonnage claims 3.5 tons, creating potential undersizing concerns
  • 71 dB noise level runs louder than premium single-stage units during operation
  • Requires 208/230V single-phase power, limiting compatibility with some older residential panels

Who Should Buy

Best For

Contractors outfitting rental properties or homeowners in moderate climates prioritizing heating need a capable, affordable workhorse. This system delivers measurable efficiency without the premium cost of top-tier equipment.

Consider Alternatives If

Buyers in extremely hot climates requiring aggressive cooling should look at higher-tonnage units, and those seeking whisper-quiet operation should consider premium manufacturers.

3 Ton 16 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$89
Buy at HVACDirect →

Installation

This horizontal configuration fits tight spaces above furnace rooms, with compact dimensions of 21 inches by 21.125 inches by 26 inches. PVC exhaust compatibility simplifies venting through walls without expensive metal ductwork. Electricians need 208 or 230V single-phase service with 21.3 to 35 amp breakers. A-coil design requires proper line insulation (included at 3/4 inch thickness) to prevent condensation issues.

Warranty & Reliability

The 10-year parts warranty covers major components after online registration at no additional cost. This covers compressor, condenser coil, and heat exchanger against manufacturing defects. Labor is homeowner responsibility, typical in this price tier. Goodman's track record suggests reliable performance, though you'll want a competent local technician for any service needs.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU40,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)30.000000
FeatureSpec
AHRI Certificate Number7368841
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesTwo Stage Condenser
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationHorizontal
Energy StarYes
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height21"
Width21.125"
Depth26"
ResourcesCHPF Installation Manual CHPF 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)18
Condenser StagesTwo Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size35 amps
Min. Breaker Size21.3 amps
Tonnage3.5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the spec sheet say 3.5 ton but only 35,000 BTU cooling? +
Tonnage refers to cooling capacity, where 1 ton equals 12,000 BTU. However, 3.5 tons should deliver 42,000 BTU. This apparent discrepancy suggests the unit runs at reduced capacity or Online Supply's specifications contain an error. Request clarification before purchasing to ensure your home's cooling demand matches actual output.
Can this unit handle both natural gas and propane? +
Yes, the burner accepts both fuels with field adjustment. Your installer will configure it for your available fuel type during setup. Natural gas is typical for homes with utility service, while propane suits rural properties. Switching later requires technician recalibration, so confirm your fuel source upfront.
How does 18 SEER1 compare to newer ratings? +
SEER1 is the newer standard replacing outdated SEER numbers. An 18 SEER1 rating ranks as solid mid-tier efficiency. Premium systems hit 20 to 24 SEER1, using variable compressors and advanced controls. For moderate climates, 18 SEER1 balances performance and cost effectively.
Is this better than a single-stage unit from a budget brand? +
Two-stage operation provides real advantages. Each stage runs at lower capacity most of the time, reducing noise and energy waste. Single-stage units cycle on and off, creating temperature swings. This Goodman's staged design costs more upfront but saves money and comfort over five to ten years.
What does the 10-year warranty actually cover? +
Parts coverage includes compressor, condenser coil, heat exchanger, and electrical components. Labor, installation mistakes, and maintenance are not covered. You'll need a separate service agreement or out-of-pocket funds for repairs. Online registration is required to activate coverage.

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