Independent Review · Updated June 2026

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

High-efficiency 3-ton split system with 96% AFUE and 16 SEER, ideal for retrofit installations

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 - Upflow
Current Price
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// Bottom Line
This Goodman system delivers strong heating efficiency at 96% AFUE with solid cooling performance at 16 SEER, making it a reliable choice for homeowners upgrading older equipment or contractors managing mixed-climate installs. Best suited for situations where you need a complete packaged solution with straightforward upflow configuration and modern efficiency standards.

Review

The Goodman 3-ton split system represents solid mid-tier equipment for homeowners seeking straightforward efficiency improvements without premium pricing. This upflow-configured unit combines a gas furnace with an air conditioning coil in one integrated package, reducing installation complexity for contractors transitioning from older matched systems. The 16 SEER rating positions it competitively against entry-level high-efficiency competitors, while the 96% AFUE furnace outperforms standard 80-85% equipment by meaningful margins on heating season costs.

Heating performance runs at 120,000 BTU input with staged burner capability, allowing the system to modulate output across heating demand rather than cycling on and off at full blast. Cooling delivers 34,800 BTU through a scroll compressor with R410A refrigerant, sufficient for typical 3-ton residential loads. The multi-speed ECM motor adjusts airflow from 0 to 2000 CFM, matching actual heating and cooling needs rather than running constant velocity, reducing energy waste and noise complaints common with single-speed blowers.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency captures nearly all fuel energy, reducing heating costs compared to 80-90% older units
  • 16 SEER cooling efficiency meets current energy standards, delivering 34,800 BTU cooling capacity for 3-ton load
  • Multi-speed ECM blower motor adapts to heating and cooling demands, improving comfort and reducing utility bills
  • Two-stage burner provides modulating heat output, minimizing short-cycling and temperature swings
  • PVC/plastic flue compatible, simplifying venting in modern homes without masonry chimneys
  • Energy Star certified, qualifying for potential utility rebates and tax incentives

Cons

  • Single-stage condenser limits cooling efficiency during partial-load operation, common in mild weather
  • 73.5 dBA noise level is moderately loud, noticeable from nearby rooms during furnace operation
  • Requires 208/230V single-phase power, necessitating dedicated 18.7-30 amp circuit and potential electrical upgrades
  • A-coil configuration adds height (38.25 inches), limiting placement in tight attic or closet spaces

Who Should Buy

Best For

Homeowners in mixed climates replacing aging 10-15 year old furnace and AC units where upflow ductwork orientation is established. Contractors managing retrofit projects where existing mechanical spaces can accommodate the 38.25-inch height and proper electrical service is available.

Consider Alternatives If

Anyone with space constraints in attics or mechanical rooms, homes with older 120V electrical service without upgrade capability, or buyers seeking ultra-high efficiency models with variable-speed compressors.

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

Installation requires 208/230V single-phase 60 Hz power with minimum 18.7 amp breaker, maximum 30 amp protection. Pre-charged refrigerant lines ship 50 feet with 3/4-inch insulation thickness, sized at 3/8-inch liquid and 7/8-inch suction. Upflow/horizontal orientation suits basement installations or horizontal attic mounting. PVC flue venting simplifies installations where traditional masonry chimneys are absent. Standard ductwork connections apply. Weight of 30 lbs allows single-technician handling.

Warranty & Reliability

Coverage includes a 10-year parts and labor warranty activated through online registration with Goodman. This is industry-standard for mid-tier equipment, matching most competitor offerings. Registration is straightforward and essential, as standard coverage defaults to shorter periods without it. Covers compressor, heat exchanger, and controls. Homeowners should retain documentation and service records for warranty claims.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU120,000
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.
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti-Speed - ECM
Maximum CFM2000
Flue LocationRight
Energy StarYes
Burner StagesTwo
Fuel TypeGas
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

What does 16 SEER actually mean for my cooling bills? +
SEER measures seasonal cooling efficiency. A 16 SEER unit uses approximately 20-25% less energy than 13 SEER equipment, the federal minimum. Real savings depend on run hours in your climate. A homeowner cooling 2000 square feet in a hot region might save 15-25% annually on AC costs versus older equipment.
Can this unit fit in my attic space? +
The coil measures 38.25 inches tall, 29 inches wide and deep. Standard attic clearance runs 24-36 inches. Measure vertical space carefully. If your attic has less than 40 inches clearance and you need upflow configuration, horizontal installation is an alternative, though it requires different ductwork framing and may not be compatible with existing connections.
How does two-stage heating work compared to single-stage? +
Two-stage burners modulate output, running low fire on mild days and high fire on cold days. This prevents overshooting temperature setpoints, reduces short-cycling, and improves comfort consistency. Single-stage units fire full blast regardless of outside temperature, creating temperature swings and wasted energy during shoulder seasons.
Is 96% AFUE furnace efficiency worth the upgrade? +
Older furnaces operate at 78-85% AFUE, meaning 15-22% of fuel energy vents as waste. A 96% unit converts that waste to usable heat. Over a 15-year lifespan, heating savings can reach 20-30% depending on natural gas prices and heating degree days in your region, offsetting higher purchase costs.
What happens if I don't register the warranty online? +
Standard coverage without registration is shorter, typically 5-7 years instead of 10 years. Registration is free and takes minutes. Goodman requires proof of purchase and installation date. Always register immediately after installation to activate full coverage and protect your investment.

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