Independent Review · Updated June 2026

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

High-efficiency Goodman system delivers 16 SEER cooling and 96% AFUE heating in compact upflow design

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 excels for homeowners upgrading older equipment who value Energy Star efficiency and want significant utility savings without premium brand pricing. It's particularly suited to moderate climates where 3-ton cooling capacity matches residential demand well.

Review

Goodman has built its reputation on delivering competent HVAC equipment at accessible pricing, and this 3-ton system proves the formula works. The 16 SEER air conditioner and 96% AFUE furnace combination positions it firmly in the energy-efficient category without entering premium territory. SKU LS38783850 is an upflow configured unit designed for typical residential installations where ducting runs vertically from a basement or utility closet.

The heating side produces 120,000 BTU with two-stage burner operation and variable-speed ECM blower motor that can push up to 2,000 CFM. Cooling delivers 34,800 BTU using a scroll compressor with R410A refrigerant and single-stage operation. The 96% AFUE rating means only 4% of fuel energy is lost, translating to heating costs roughly 12-15% lower than 85% AFUE equipment. The 16 SEER1 efficiency rating meets Energy Star criteria and supports midrange utility savings.

Pros & Cons

Pros

  • 96% AFUE heating efficiency reduces natural gas or propane consumption significantly compared to 80-90% units
  • 16 SEER cooling rating qualifies as Energy Star and delivers solid cooling efficiency for the price point
  • Variable-speed ECM blower motor adjusts airflow automatically, improving comfort and reducing runtime costs
  • Two-stage burner provides better heating modulation and less temperature swinging than single-stage alternatives
  • 10-year warranty with online registration covers parts and labor comprehensively
  • PVC exhaust compatibility simplifies installation in many existing homes without expensive flue upgrades

Cons

  • Single-stage condenser limits cooling modulation, meaning the unit cycles on-off rather than ramping capacity smoothly
  • 73.5 dB operating noise falls within acceptable range but louder than premium variable-capacity systems
  • 3-ton cooling paired with 5-ton equivalent heating creates minor sizing mismatch for homes with balanced seasonal demands

Who Should Buy

Best For

Homeowners in mixed climates replacing 15-20 year old furnace and AC systems who prioritize operating cost reduction and value reliable mid-tier equipment. Contractors looking for dependable equipment that installs straightforwardly and carries reasonable warranty backing.

Consider Alternatives If

Buyers in extreme climates needing matched tonnage across heating and cooling, or those seeking variable-capacity compressors for maximum efficiency should explore higher-tier offerings from Goodman or competitors.

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

This system requires 208/230V single-phase 60Hz electrical service with breaker sizing between 18.7 and 30 amps, standard in most homes. PVC exhaust flue compatibility eliminates expensive metal flue replacements in many installations. Upflow configuration suits typical basement or utility room placement. Suction line insulation (3/4 inch) and 50-foot maximum line length accommodate most residential layouts without special modifications.

Warranty & Reliability

Goodman backs this unit with a solid 10-year parts and labor warranty provided you complete online registration after purchase. Coverage includes compressor, condenser coil, and furnace components. The A-coil evaporator carries separate extended warranty documentation. This warranty level represents middle-market protection, falling behind premium brands but exceeding builder-grade equipment typically bundled with new construction.

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
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Energy StarYes
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height30"
Width24.5"
Depth21"
ResourcesCAPT Installation Manual CAPT 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)16
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size30 amps
Min. Breaker Size18.7 amps
Tonnage5 Ton
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is this system truly Energy Star certified? +
Yes, the 16 SEER cooling rating and 96% AFUE heating efficiency both meet Energy Star thresholds. These ratings qualify you for utility rebates in many jurisdictions, potentially offsetting $500-1,500 of purchase price depending on your state or local programs.
Can I install this myself or does it require a licensed technician? +
Most jurisdictions require licensed HVAC contractors for refrigerant handling and permits. The installation manual is included, but proper evacuation, charging, and electrical connections demand professional expertise. DIY installation voids the warranty.
How does the variable-speed blower motor save money compared to single-speed units? +
The ECM blower runs at lower speeds during partial-load conditions, consuming 25-35% less electricity than permanent-split capacitor motors. Over a heating season, this translates to approximately $100-200 in blower electrical savings annually depending on runtime.
Why is the tonnage listed as 5-ton when this is a 3-ton air conditioner? +
Goodman rates tonnage differently for heating and cooling. The 120,000 BTU furnace equals roughly 10 tons of heating output, while the 34,800 BTU cooling equals 3 tons. Cooling tonnage determines the actual system size for home matching purposes.
What does the 10-year warranty actually cover after I register online? +
Parts and labor on compressor, condenser, furnace, and blower components are covered. Register within 30 days of installation to activate. Review documentation for exclusions like maintenance-related failures or improper installation damage.

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