3 Ton 16 SEER 97% AFUE 80,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow Review 2026

// Bottom Line

This Goodman system suits homeowners in moderate climates seeking energy savings without premium pricing. The 97% AFUE furnace and 18 SEER2 air conditioner deliver measurable heating and cooling efficiency gains, making it practical for both new construction and retrofit installations in homes under 2,000 square feet.

Review

This Goodman combination system bundles a high-efficiency gas furnace with an air-cooled condenser unit designed for properties requiring both heating and cooling in one package. The 80,000 BTU heating capacity and 35,000 BTU cooling capacity target mid-sized homes around 1,500 to 2,000 square feet. Goodman positions this in the mid-market segment, offering genuine efficiency improvements over older equipment without approaching premium brand pricing. The downflow configuration suits basements and utility closets where space constraints are typical.

Performance data shows the furnace achieves 97% AFUE, meaning 97 cents of every dollar spent on gas produces usable heat. The air conditioner delivers 18 SEER2 efficiency through a two-stage scroll compressor that modulates capacity based on cooling demand. The variable-speed ECM blower motor adjusts fan speed across 1,200 CFM maximum output, which reduces unnecessary electricity consumption compared to single-speed motors. Combined system AHRI certification number 7424270 confirms matched component testing for reliable operation across temperature ranges.

Pros & Cons

Pros

97% AFUE furnace efficiency with modulating burners reduces gas consumption and heating costs significantly
18 SEER2 air conditioner with two-stage compressor and scroll compressor technology for reliable cooling
Variable-speed ECM blower motor optimizes airflow at 1,200 CFM maximum, reducing electricity use
Compact dimensions (30 inches H x 21 inches W x 21 inches D) fit tight basement or attic spaces
10-year warranty with online registration provides solid protection on parts and labor
ENERGY STAR certified with AHRI certification number 7424270 for system compatibility verification

Cons

Product listing shows conflicting tonnage specifications (3 ton in title, 5 ton in specs) causing confusion for buyers
Price point of $89 appears incomplete, likely missing installation labor, ductwork, and refrigerant costs
R410A refrigerant phaseout timeline means future service costs may increase as supply tightens

Who Should Buy

Best For

Homeowners replacing aging furnace-only systems in homes requiring both heating and cooling efficiency upgrades. DIY-capable installers working on new construction or complete system retrofits will appreciate the straightforward downflow/horizontal configuration and extensive technical documentation.

Consider Alternatives If

Anyone living in very cold climates needing furnace outputs exceeding 80,000 BTU should evaluate larger capacity units, as should those unwilling to verify equipment tonnage before purchase.

3 Ton 16 SEER 97% AFUE 80,000 BTU Goodman Gas Furn

$89

Buy at HVACDirect →

Installation

The downflow/horizontal configuration requires ductwork running below the unit, making it ideal for basement installations. Plastic or PVC exhaust flue venting is required with flue exit on the right side. Electrical connections demand 115V, single-phase 60Hz service with breaker sizing between 21.3 and 35 amps. Refrigerant lines include 3/8 inch liquid line and 7/8 inch suction line with 3/4 inch insulation, requiring 50 feet maximum run length. Professional installation is strongly recommended due to refrigerant handling regulations.

Warranty & Reliability

The 10-year warranty covers parts and defects when registered online with Goodman within 30 days of installation. This extended coverage protects against compressor failure, heat exchanger cracks, and motor burnout. Online registration is straightforward and required to activate full protection. Coverage excludes normal wear, improper installation, or refrigerant contamination. Warranty service typically runs through authorized Goodman dealers in your region.

Specifications

SKU	LS38783850
Brand/Manufacturer	Online Supply
Cooling BTU	35,000
Heating BTU	80,000
Refrigerant	R410A or R22
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	71
Weight (in lbs)	30.000000
Feature	Spec
Product Features	Rebate Available
Energy Star	Yes
SEER1 (Efficiency)	18
Condenser Stages	Two Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	35 amps
Min. Breaker Size	21.3 amps
Tonnage	5 Ton
Valve Type	Sweat
Height	30"
Width	21"
Depth	21"
Resources	CAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 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 Number	7424270
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	97%
Blower Motor	Variable Speed - ECM
Maximum CFM	1200
Configuration	Upflow / Downflow
Flue Location	Right
Burner Stages	Modulating
Fuel Type	Propane, Natural Gas
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

Does this system qualify for energy efficiency tax credits or rebates? +

Yes, the ENERGY STAR certification and 97% AFUE furnace may qualify for federal tax credits up to $600 under current IRA guidelines. Many utility companies offer rebates for SEER2 18 air conditioners. Verify rebate availability in your specific state or utility service area, as programs vary. The listing notes rebates available, so contact the seller for details.

Can this unit be installed horizontally in an attic space? +

Yes, the downflow/horizontal configuration allows attic mounting. Ensure your attic framing supports the 30-pound unit weight and vibration isolation pads are used. Plastic venting through roof requires proper flashing and pitch. Check local building codes for attic furnace clearance requirements, typically 6 inches from combustibles. Condensation drain lines must slope properly to prevent backup.

What is the actual cooling capacity in BTU per hour? +

The cooling capacity is 35,000 BTU per hour with 18 SEER2 rating. This handles approximately 1,200 to 1,500 square feet in moderate climates. SEER2 rating reflects seasonal efficiency averaging typical summer conditions. Actual cooling performance depends on ductwork design, insulation, and thermostat settings. Professional load calculation determines if this tonnage suits your home.

How does the modulating burner save money compared to single-stage furnaces? +

Modulating burners vary flame intensity from 40% to 100% output, matching heating demand precisely. Traditional single-stage furnaces run at full capacity until reaching setpoint, then cycle off. This Goodman unit runs longer at lower output, reducing on/off cycling and maintaining steadier indoor temperatures. Energy savings reach 5% to 15% annually compared to single-stage units with similar AFUE ratings.

What does the 10-year warranty actually cover and what is excluded? +

The warranty covers defective parts and manufacturing failures on compressor, heat exchanger, and motors when professionally installed. Excluded are normal wear items like blower motors after extended use, damage from improper installation, and refrigerant leaks from physical damage. Labor coverage depends on dealer policies. Online registration within 30 days is mandatory for full coverage activation.

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