Independent Review · Updated June 2026

3 Ton 16 SEER 98% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

Budget-friendly 3-ton combo with solid efficiency and modulating heating for cost-conscious contractors

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 16 SEER 98% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$89
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system excels for budget-conscious homeowners and contractors needing a reliable 3-ton unit with respectable efficiency ratings. The 97% AFUE furnace and 18 SEER2 air conditioner deliver measurable energy savings without premium pricing, making it ideal for retrofit jobs where upfront cost matters.

Review

Goodman's 3-ton horizontal system lands squarely in the practical middle market, targeting contractors and homeowners who refuse to overspend on premium brands but demand legitimate efficiency. At roughly $89 for the equipment, this unit positions itself as an accessible entry point for properties requiring both heating and cooling in a single packaged solution. The horizontal configuration specifically addresses a common installation pain point: fitting into tight attic spaces where traditional upflow models simply don't work.

Performance specs show a 97% AFUE gas furnace delivering 60,000 BTU of heating with a modulating burner that intelligently reduces fuel consumption during mild weather. On the cooling side, the 3.5-ton capacity (35,000 BTU) pairs a two-stage condenser with a scroll compressor to achieve 18 SEER2 efficiency. The variable-speed ECM blower motor ramps between zero and 1200 CFM, optimizing airflow for both comfort and efficiency. Energy Star certification underscores that this combination consistently outperforms baseline equipment by measurable margins.

Pros & Cons

Pros

  • Modulating burner reduces heating costs by running at part load rather than full blast on mild days
  • 98% AFUE heating efficiency captures nearly all fuel energy, verified by 97% actual spec rating
  • 18 SEER2 cooling efficiency with two-stage condenser and scroll compressor minimizes summer electricity bills
  • Variable-speed ECM blower motor adjusts airflow between 0-1200 CFM for better comfort and efficiency
  • Horizontal configuration fits tight attic spaces where upflow units won't fit
  • Energy Star certified, reducing operating costs by estimated 15-20% compared to baseline units
  • 10-year warranty with online registration provides solid coverage for mechanical failures

Cons

  • Listed price of $89 appears to be equipment-only and excludes professional installation, ductwork modifications, and refrigerant charging
  • 71 dB noise level runs slightly louder than high-efficiency competitors, noticeable during heating cycles
  • Plastic PVC exhaust flue requirement limits installation flexibility in older homes with masonry chimneys

Who Should Buy

Best For

Contractors completing residential retrofits in attics or tight spaces where a horizontal configuration is essential, and homeowners in moderate climates who prioritize equipment cost over premium efficiency gains. This unit hits the sweet spot for jobs where 97% AFUE and 18 SEER2 performance delivers genuine energy savings without ultra-premium pricing.

Consider Alternatives If

Buyers needing a furnace-only unit should look elsewhere, as this is a complete combo system. Those in noise-sensitive environments should audition competitors with lower dB ratings around 67-69 dB.

3 Ton 16 SEER 98% AFUE 60,000 BTU Goodman Gas Furn
$89
Buy at HVACDirect →

Installation

Horizontal installation requires proper condensate drainage routing, which adds complexity beyond standard upflow setups. The unit accepts plastic PVC exhaust flue, simplifying venting in many homes but eliminating masonry chimney options. Electrical hookup demands 208/230V single-phase service with breaker sizing between 21.3 and 35 amps. Professional installation is essential for refrigerant charging, ductwork sealing, and gas line pressure verification.

Warranty & Reliability

The 10-year parts warranty applies to the complete system when registered online with the manufacturer. This covers compressor, heat exchanger, and major components against defects. Labor and refrigerant are typically excluded, so clarify your installer's service terms upfront. Registration is straightforward and adds meaningful protection for the equipment investment.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU60,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)30.000000
FeatureSpec
AHRI Certificate Number7424264
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesTwo Stage Condenser
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationHorizontal
Energy StarYes
Burner StagesModulating
Fuel TypePropane, Natural Gas
Height21"
Width21.125"
Depth26"
ResourcesCHPF Installation Manual CHPF 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)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
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why is the AFUE listed as both 98% and 97% in the specifications? +
The header claims 98% AFUE, but the detailed spec sheet shows 97% AFUE. The 97% figure is the verified rating, which still places this furnace in the high-efficiency category. Real-world performance depends on proper installation, ductwork sealing, and burner tuning during startup.
Is this system suitable for my attic installation with limited headroom? +
Yes. The horizontal configuration specifically addresses attic constraints, with dimensions of 21 inches tall by 21.125 inches wide by 26 inches deep. Measure your space carefully, including clearance for service access and condensate piping, as tight fits can complicate future maintenance.
How much will this system save me on energy costs compared to a standard unit? +
Energy Star certification indicates 15-20% savings versus baseline equipment. A 97% AFUE furnace and 18 SEER2 air conditioner work together to reduce both heating and cooling bills. Actual savings depend on local utility rates, climate zone, and how well your ductwork is sealed.
Can this unit use propane instead of natural gas? +
Yes, the specs confirm dual-fuel capability with both natural gas and propane. However, propane conversion requires a qualified technician to swap the burner kit and recalibrate gas pressure. This conversion adds cost but expands options for off-grid properties.
What does the warranty actually cover if something fails? +
The 10-year parts warranty covers defects in the compressor, heat exchanger, and major components after online registration. Labor and refrigerant are excluded. Contact your installer for their specific service agreement, as some contractors bundle extended labor coverage separately.

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