Independent Review · Updated June 2026

3 Ton 16 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency modulating furnace and AC combo at contractor-friendly pricing

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 16 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$736
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system is ideal for contractors and homeowners replacing mid-size systems in homes up to 3,500 square feet who prioritize efficiency without premium pricing. The 97% AFUE furnace paired with an 18 SEER2 condenser delivers legitimate energy savings, especially in moderate climates where both heating and cooling see regular use.

Review

This Goodman gas furnace and air conditioner combo represents solid value engineering for contractors and value-conscious homeowners. The system combines a 60,000 BTU modulating gas furnace with a 3.5 ton air conditioning condenser in a compact 30-inch downflow configuration. Online Supply positions this unit as a budget option, yet the specifications reveal meaningful efficiency features typically found in mid-tier equipment, making it attractive for replacement applications in homes ranging from 2,500 to 3,500 square feet.

The efficiency numbers justify closer inspection. The furnace delivers 97% AFUE, meaning 97 cents of every energy dollar directly heats your home, with modulating burner technology optimizing fuel consumption at partial load. The air conditioner's 18 SEER2 rating (despite misleading title language citing 16 SEER) provides strong cooling efficiency for moderate climates. The variable-speed ECM blower motor adjusts between 200 and 1,200 CFM based on actual demand, reducing runtime waste and holding noise to 71 dB, comparable to modern equipment costing significantly more.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency significantly reduces heating costs and qualifies for many utility rebates
  • 18 SEER2 air conditioner rating beats the title claim of 16 SEER, delivering better cooling efficiency
  • Modulating burner and variable-speed ECM blower automatically adjust output to match demand, reducing wear and noise
  • Two-stage scroll compressor with ECM motor provides quieter operation at 71 dB during standard cooling
  • Energy Star certified with 10-year warranty upon online registration, protecting your investment
  • $736 price point significantly undercuts comparable brand-name systems from Lennox or Carrier

Cons

  • Title lists 16 SEER but specs show 18 SEER2, creating confusing marketing that may indicate older documentation
  • Title claims 60,000 BTU cooling but specs show 35,000 BTU, a major discrepancy that needs clarification before purchase
  • No variable refrigerant options mentioned despite listing both R410A and R22 compatibility, which may indicate older equipment stock
  • Warranty requires online registration and still represents budget-tier coverage compared to premium manufacturers

Who Should Buy

Best For

Contractors stocking replacement equipment for modest residential jobs and budget-conscious homeowners replacing 10-15 year old systems will appreciate the balance of efficient performance and low acquisition cost. This system works particularly well in regions with moderate heating and cooling demand where utility rebates on high-efficiency equipment offset the modest upfront savings.

Consider Alternatives If

Homeowners seeking premium brand recognition, extended warranty coverage, or ultra-high efficiency should look at Lennox, Carrier, or Trane systems, which command higher prices but offer dealer support networks and superior warranty terms.

3 Ton 16 SEER 97% AFUE 60,000 BTU Goodman Gas Furn
$736
Buy at HVACDirect →

Installation

Installation requires standard split-system setup with proper refrigerant lines, electrical connection to 115V single-phase 60Hz service, and breaker sizing between 21.3 and 35 amps. The downflow A-coil configuration suits homes with attic returns or crawlspace placement. Plastic PVC exhaust flue is required, simplifying venting compared to metal alternatives. Most contractors can complete installation in 4-6 hours given standard ductwork and electrical infrastructure.

Warranty & Reliability

Goodman provides 10 years parts and labor coverage upon online registration, which takes five minutes and should be done immediately after installation. This matches competitor warranties but trails premium brands offering 10-year parts with limited lifetime compressor coverage. For equipment at this price point, the 10-year registration-based warranty represents fair protection against manufacturing defects.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU60,000
RefrigerantR410A or R22
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)30.000000
FeatureSpec
Product FeaturesRebate Available
Energy StarYes
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
Height30"
Width21"
Depth21"
ResourcesCAPF Installation Manual CAPF 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.
AHRI Certificate Number7424269
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Burner StagesModulating
Fuel TypePropane, Natural Gas
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the product title say 16 SEER and 60,000 BTU cooling when specs show 18 SEER and 35,000 BTU? +
This appears to be documentation drift where older model information wasn't updated in the title. The specifications sheet lists 35,000 cooling BTU (appropriate for 3.5 ton) and 18 SEER2 rating. Request clarification from Online Supply before purchase to ensure you receive the higher-rated unit described in technical specs.
Is this system compatible with my existing ductwork and electrical panel? +
Most existing systems will accommodate this unit. Verify your breaker panel has 21-35 amp capacity for the furnace, and confirm downflow configuration suits your home's air return location. The 3.5 ton cooling capacity requires proper duct sizing, so have an HVAC contractor evaluate your existing system before committing.
Will the modulating burner and variable-speed blower really save money on utility bills? +
Yes. Modulating burners reduce runtime by 15-25% compared to single-stage burners on mild days, and ECM motors consume 75% less energy than fixed-speed blowers. Combined with 97% AFUE, expect 10-15% annual heating savings versus 90% AFUE systems, translating to $200-400 annually depending on climate.
How does this Goodman system compare to Lennox or Carrier equipment at similar pricing? +
This system's 97% AFUE and 18 SEER2 match or exceed Lennox XC or Carrier 25 entry models. The primary tradeoff is dealer support, brand reputation, and warranty terms rather than raw efficiency. Goodman serves price-conscious buyers comfortable with direct supplier relationships instead of traditional HVAC dealer networks.
What does the 10-year warranty actually cover and how do I activate it? +
Parts and labor for manufacturing defects when you register online within 30 days of installation. Covers compressor, blower motor, heat exchanger, and refrigeration components. Exclusions apply for improper installation, maintenance neglect, and refrigerant issues. Registration takes five minutes on Goodman's website.

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