Independent Review · Updated June 2026

3 Ton 16 SEER 96% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

High-efficiency 3-ton system delivers 16 SEER cooling and 96% AFUE heating at an aggressive price point.

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 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$736
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This 3-ton Goodman system is ideal for budget-conscious contractors and homeowners upgrading mid-sized homes (1,200-1,800 sq ft) who want proven HVAC performance without premium pricing. At $736, you're getting legitimate 16 SEER and 96% AFUE ratings that will translate to measurable energy savings.

Review

Goodman remains one of the most recognized brands in contractor-grade HVAC, and this 3-ton unit reflects that heritage. The upflow A-coil configuration is a workhorse in retrofit applications, fitting neatly into basements and utility closets. At $736, this system undercuts many competitors while maintaining legitimate efficiency certifications, making it accessible for contractors managing tight job margins and homeowners shopping on budget.

Performance specs are where this unit earns its rating. The 16 SEER cooling rating combined with a scroll compressor and R410A refrigerant delivers 34,800 BTU cooling capacity. The furnace half pushes 100,000 BTU heating across two burner stages with 96% AFUE efficiency, using a variable-speed ECM blower to maintain comfort without excess power draw. Energy Star certification confirms these aren't marketing claims.

Pros & Cons

Pros

  • 16 SEER cooling efficiency with scroll compressor design, verified by AHRI certificate 7368836
  • 96% AFUE heating using two-stage burners and variable-speed ECM blower, supporting both natural gas and propane
  • Energy Star certified with maximum 2000 CFM airflow for proper load matching across various home sizes
  • PVC plastic flue exhaust reduces installation complexity and cost compared to traditional metal ducting
  • 10-year warranty with online registration provides solid long-term protection at this price tier

Cons

  • Single-stage condenser limits partial-load efficiency in milder weather, unlike two-stage alternatives
  • 73.5 dB noise level is moderately loud and may concern homeowners prioritizing quiet operation
  • R410A refrigerant is being phased out, potentially affecting future service and parts availability

Who Should Buy

Best For

Contractors building out mid-range residential projects and homeowners replacing 10-plus-year-old systems in moderate climates will find strong ROI here. The upflow A-coil configuration works well in basement or closet installations where space is constrained.

Consider Alternatives If

Homes requiring extreme efficiency (northern climates with high heating loads) or quiet operation should explore two-stage condensers and scroll compressors in the $1,200+ range.

3 Ton 16 SEER 96% AFUE 100,000 BTU Goodman Gas Fur
$736
Buy at HVACDirect →

Installation

The upflow/horizontal configuration accepts PVC plastic flue exhaust, which reduces installation labor versus metal ductwork. You'll need 208/230V single-phase 60 Hz power with a 30-amp maximum breaker. Refrigerant lines use standard 3/8-inch liquid and 7/8-inch suction, with 3/4-inch insulation thickness on the 50-foot suction line provided. Straightforward for experienced installers.

Warranty & Reliability

Goodman backs this unit with 10 years coverage when you register online, a hassle-free process that protects against manufacturing defects. This is competitive for the price and gives homeowners genuine peace of mind. Coverage typically excludes wear items and improper installation, so verify terms on the official documentation.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU100,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73.5
Weight (in lbs)30.000000
FeatureSpec
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
Tonnage3 Ton
StyleA-Coil
Height38.25"
Width29"
Depth29"
ResourcesGoodman Brochure Goodman Specifications Goodman Installation Manual Goodman Warranty Information Goodman Service Instructions Goodman Kit Instructions Goodman Parts Manual 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.
AHRI Certificate Number7368836
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Energy StarYes
Burner StagesTwo
Fuel TypePropane, Natural Gas
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
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is 16 SEER actually accurate for this model? +
Yes. AHRI certificate 7368836 confirms the 16 SEER rating under standardized test conditions. Real-world performance depends on matching tonnage to home load, proper refrigerant charge, and clean filters. You'll see 14-15 SEER in typical field installations.
Can I use this in a horizontal attic installation? +
The specs list upflow/horizontal configuration, meaning it works in both orientations. However, condensate drainage and airflow balance differ. Consult the Goodman installation manual (included in resources) before attempting attic placement to avoid trap issues.
Does 96% AFUE mean my heating bill drops 96%? +
No. AFUE measures furnace efficiency only, not system efficiency. Your heating savings versus an old 80% unit is roughly 16 percentage points, or about 16% lower bills, factoring in distribution losses and usage patterns.
How does this compare to a Lennox or Carrier equivalent? +
At $736, Goodman undercuts Lennox and Carrier on price while matching core efficiency ratings. Brand recognition and local service networks favor Lennox/Carrier, but Goodman reliability is comparable. Value proposition heavily favors Goodman here.
What does the 10-year warranty actually cover? +
Parts and labor defects when registered online. Excludes normal wear, improper installation, and refrigerant. Check Goodman's warranty documentation for exact limitations and claim procedures.

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