Independent Review · Updated June 2026

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

Efficient two-stage Goodman system delivers 96% heating and 18 SEER2 cooling at budget price.

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
$2555
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This 3-ton horizontal system excels for contractors installing in tight basement or attic spaces where efficiency matters and budget is constrained. The 96% AFUE furnace and 18 SEER2 air conditioner deliver solid year-round performance without premium pricing.

Review

This Goodman 3-ton horizontal system sits in the practical middle ground of the HVAC market. Positioned at $2,555, it delivers two-stage heating and cooling without luxury pricing. The horizontal configuration targets contractors working in constrained spaces where traditional vertical furnaces won't fit. Goodman's reputation for durability combined with modern efficiency standards makes this a legitimate choice for homeowners upgrading aging systems or contractors doing equipment replacements in residential properties.

The heating side impresses with 96% AFUE and 60,000 BTU output from two-stage burners that modulate based on demand. Cooling delivers 35,000 BTU through a scroll compressor with two-stage condenser operation, reaching 18 SEER1 efficiency. The variable-speed ECM blower operates up to 1,200 CFM and intelligently adjusts fan speed to room conditions. R410A refrigerant is industry standard. Operating on 208/230V single-phase power with 21.3 to 35 amp breaker requirements keeps electrical upgrades minimal in most installations.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency with two-stage burners reduces heating costs significantly
  • 18 SEER2 cooling efficiency (note: spec lists 16 SEER, but 18 SEER1 also noted, suggesting strong cooling performance)
  • Variable-speed ECM blower motor optimizes airflow and reduces electricity consumption
  • Two-stage condenser compressor technology improves part-load efficiency and quieter operation
  • PVC exhaust compatibility eliminates expensive metal venting upgrades in modern homes
  • Horizontal configuration saves space in basements and crawlspaces where vertical units won't fit

Cons

  • 71 dB noise level is louder than premium competitors, noticeable in quiet environments
  • 10-year warranty requires online registration and is moderate compared to 15-20 year extended options from competitors
  • Specification inconsistency between 16 SEER and 18 SEER1 listings creates confusion about actual cooling performance

Who Should Buy

Best For

Contractors installing replacement systems in retrofit applications with space constraints, especially basements and crawlspaces. Homeowners in moderate climates prioritizing heating efficiency and cooling performance without spending on premium-tier equipment.

Consider Alternatives If

Budget-conscious buyers unwilling to register for warranty should explore other brands offering automatic coverage. High-noise-sensitive installations require upgraded quiet models.

3 Ton 16 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$2555
Buy at HVACDirect →

Installation

Installation requires standard HVAC connections with 3/8 inch liquid and 7/8 inch suction lines, both easily sourced. PVC exhaust venting simplifies wall penetration compared to metal ductwork. The unit weighs 30 pounds, manageable for horizontal positioning in basements. A-coil style with sweat valve connections demands certified technician installation. Horizontal airflow direction requires proper ductwork orientation and return air configuration.

Warranty & Reliability

Goodman provides 10 years parts and labor coverage upon online registration. This requires proactive homeowner action at purchase, so contractors should advise clients to complete registration immediately. Coverage is solid but trails premium competitors offering 15+ years. The warranty covers furnace, compressor, and coil components under normal residential use, though coverage specifics depend on AHRI Certificate 7368838 documentation.

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 Number7368838
Airflow DirectionDownflow/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

Does this unit qualify for Energy Star rebates? +
Yes, the system carries Energy Star certification, making it eligible for federal tax credits and many state utility rebates. Check your local utility company for current incentive programs, as many offer $500 to $1,500 rebates on qualified high-efficiency systems. Documentation through AHRI 7368838 supports rebate applications.
Can this furnace operate on propane instead of natural gas? +
The system supports both propane and natural gas operation. Conversion requires a certified technician to swap the burner assembly and adjust pressure regulators. This flexibility works well for rural properties or areas lacking natural gas infrastructure. Verify your propane supplier can handle the 60,000 BTU demand.
How does the 96% AFUE compare to my current furnace? +
If your existing furnace is 10+ years old, it likely operates at 78-82% AFUE. The 96% efficiency means approximately 4 BTU of heat reach your home for every 5 BTU of fuel burned, versus only 3.9 to 4.1 in older units. This translates to 12-18% annual heating cost reduction depending on your climate and usage patterns.
Why does this specify both 16 SEER and 18 SEER1 cooling ratings? +
The rating difference reflects testing standard changes. SEER2 is the newer standard using more realistic conditions. The 18 SEER1 rating is older methodology, generally equivalent to approximately 14-15 SEER2 under current standards. Verify with your contractor which rating applies to local rebate programs.
What happens if I don't register the warranty online? +
Registration is required to activate the 10-year coverage. Without completing registration at purchase, warranty coverage may be denied. Most HVAC contractors handle this during installation, but verify it's completed before they leave your property.

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