Independent Review · Updated June 2026

3 Ton 16 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

Budget-friendly 3-ton system combining 96% furnace efficiency with solid cooling performance

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 60,000 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 horizontal Goodman system is ideal for budget-conscious homeowners and contractors working in tight spaces where upflow installation isn't feasible. The 96% AFUE furnace efficiency and two-stage design deliver solid heating and cooling without breaking the bank.

Review

The Goodman 3-ton horizontal system represents smart value in the mid-market HVAC segment. This combination unit pairs a 60,000 BTU furnace with a matching air conditioning coil, designed specifically for homes where standard upflow installation won't work. Goodman has built its reputation on no-nonsense equipment, and this horizontal variant maintains that straightforward approach while keeping the price accessible for budget-minded buyers and contractors alike.

Heating performance comes from a two-stage burner delivering 60,000 BTU and achieving 96% AFUE, meaning you're converting nearly all fuel to usable heat. Cooling delivers 35,000 BTU through a two-stage scroll compressor using R410A refrigerant with SEER1 rating of 18. The variable-speed ECM blower motor pulls 1,200 CFM maximum, adapting to actual demand rather than running full-blast constantly. These specs translate to real savings compared to single-stage 80 AFUE units, though peak cooling season costs will exceed higher-SEER premium models.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency rated among the best in its price category, reducing natural gas or propane bills significantly
  • Two-stage compressor and condenser provide better part-load efficiency and quieter operation during mild weather
  • Variable-speed ECM blower motor adjusts to demand, improving comfort and reducing electricity consumption compared to single-speed alternatives
  • Horizontal configuration perfect for basements, crawlspaces, or attic installations where vertical clearance is limited
  • PVC exhaust compatible with modern homes, eliminating costly masonry chimney requirements

Cons

  • SEER1 rating of 18 falls below premium systems (20+ SEER2), meaning higher cooling costs in hot climates
  • 3.5-ton capacity listed in specs but marketed as 3-ton, creating potential confusion for sizing purposes
  • 71 dB noise level moderately loud compared to variable-speed competitors, noticeable during compressor operation

Who Should Buy

Best For

This system suits homeowners upgrading from 80% single-stage furnaces in moderate climates, especially those needing horizontal installation in tight spaces. Contractors looking for reliable, affordable combos for modest-sized homes will appreciate the straightforward design and solid efficiency gains.

Consider Alternatives If

Skip this if you live in very hot climates where high SEER ratings justify premium pricing, or if you need whisper-quiet operation in noise-sensitive settings.

3 Ton 16 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$89
Buy at HVACDirect →

Installation

Horizontal installation requires careful ductwork planning since the unit sits flat, not vertical. The 21-inch height by 26-inch depth footprint fits tight spaces, but technicians must ensure proper refrigerant line routing and slope for return flow. PVC exhaust compatibility simplifies venting, eliminating expensive chimney modifications. Electrical connection runs 208/230V single-phase 60Hz, requiring breaker sizing between 21.3 and 35 amps depending on final configuration.

Warranty & Reliability

Goodman covers this system for 10 years when registered online, a solid middle-ground warranty that protects against defects without matching extended programs some competitors offer. Registration matters here, so make sure to complete it immediately after purchase. This length gives reasonable security for homeowners planning to stay in their homes long-term.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU60,000
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 Number7368833
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 list 3.5 tons but marketing says 3 tons? +
The coil is actually 3.5-ton capacity, but the furnace and overall system are marketed conservatively as 3-ton. This mismatch can confuse sizing calculations. Verify cooling load requirements separately to ensure proper match with your home's specific cooling demands.
Can this horizontal unit be installed in an attic? +
Yes, the horizontal configuration fits most attic spaces where vertical furnaces won't work. Ensure adequate clearance above and below for airflow, and verify your attic structure can handle the 30-pound weight. Proper insulation around refrigerant lines prevents condensation issues in temperature-sensitive spaces.
How much will operating costs differ from my old 80% furnace? +
At 96% AFUE, you'll recover about 16 percentage points of efficiency, translating to roughly 16-20% lower heating bills assuming identical thermostat settings and usage patterns. Cooling efficiency at SEER1 18 offers moderate savings compared to older 10-13 SEER units, but premium 20+ SEER systems deliver better long-term cooling cost reductions.
How does this compare to high-efficiency horizontal units from other brands? +
Goodman competes well on furnace efficiency and price, but systems from Lennox, Carrier, and Bryant often achieve higher SEER ratings (19-21) and lower noise levels. Those come with 10-15% price premiums. Choose Goodman if budget matters more than maximum efficiency; choose premium brands if you prioritize quiet operation and peak cooling performance.
Do I need to register for the warranty immediately? +
Yes. The 10-year coverage only activates with online registration. Save your AHRI certificate number (7368833) and complete registration within your purchase window to avoid losing warranty protection entirely.

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