Independent Review · Updated June 2026

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

97% AFUE furnace with 18 SEER cooling, built for horizontal installations at contractor 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 80,000 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 contractors upgrading homes to high-efficiency heating and cooling without premium pricing. Best suited for horizontal attic or basement installations where space is tight and energy bills matter.

Review

The Goodman 3-ton horizontal furnace and air conditioner system represents a practical choice for contractors and homeowners balancing efficiency with cost. This unit combines a 97% AFUE furnace with 18 SEER2 cooling capacity, positioning it as a legitimate upgrade from 14 SEER predecessors. The modulating burner and two-stage condenser give it flexibility across different heating and cooling demands, while the horizontal configuration makes it ideal for tight attic or basement spaces where traditional vertical units won't fit.

Performance specs here are genuinely strong. The furnace delivers 80,000 BTU heating output with 97% efficiency, meaning minimal wasted fuel. The cooling side provides 35,000 BTU (3-ton) capacity at 18 SEER2 using R410A refrigerant and a scroll compressor. The variable-speed ECM blower handles up to 1,200 CFM and adjusts based on demand, reducing idle energy consumption. These specifications support Energy Star certification and typically qualify for utility rebates in many states.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency is among the highest available, reducing heating costs significantly
  • 18 SEER2 cooling efficiency qualifies for Energy Star certification and rebates in many regions
  • Modulating burner and two-stage condenser provide comfort through variable heating and cooling capacity
  • Variable-speed ECM blower motor adjusts automatically for comfort and reduced electricity draw
  • Horizontal configuration fits tight spaces where vertical units won't work
  • PVC exhaust allows flexible venting without costly masonry modifications

Cons

  • Price of $89 appears unusually low, raising questions about whether this reflects a complete system or components only
  • 71 dB noise level is moderately loud during operation, noticeable in adjacent rooms
  • 10-year warranty requires online registration, which some owners forget or skip

Who Should Buy

Best For

Contractors installing efficient systems in homes with horizontal attic or basement space, and budget-conscious homeowners seeking 16+ SEER performance without luxury brand markup. This unit delivers measurable efficiency gains at accessible pricing.

Consider Alternatives If

Homeowners needing vertical cabinet units or those prioritizing whisper-quiet operation should explore alternatives with lower decibel ratings.

3 Ton 16 SEER 97% AFUE 80,000 BTU Goodman Gas Furn
$89
Buy at HVACDirect →

Installation

Horizontal installation requires proper ductwork connections at both sides and adequate clearance for service access. The unit accepts plastic PVC exhaust venting, eliminating expensive chimney modifications. Electrical needs are straightforward, 208/230V single-phase 60Hz with a 21.3 to 35-amp breaker. Refrigerant lines use 3/8 inch liquid and 7/8 inch suction lines with 3/4 inch insulation. Proper linesets and coil matching are essential for reliability.

Warranty & Reliability

Goodman provides a 10-year parts warranty when you register online after installation. This coverage is competitive for mid-tier equipment but requires proactive registration to activate. The 10-year term protects against compressor and major component failures, though labor costs and refrigerant fall to the homeowner. Registration is free but critical.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU80,000
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 Number7424270
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesTwo Stage Condenser
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationHorizontal
Flue LocationRight
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 does the price seem so low at $89? +
This likely reflects a promotional or outlet price from Online Supply, or may represent a component-only cost rather than a complete installed system. Verify that it includes both furnace and condenser coil, plus confirm shipping and installation labor costs separately. Contractor pricing is often below retail, but clarify what is included.
Can this furnace use both natural gas and propane? +
Yes, this unit supports both fuels via burner adjustment. Verify fuel type selection during installation. Propane requires different orifice sizing than natural gas. Always confirm your home's fuel supply before ordering, as conversion costs can add to the project.
Is 18 SEER2 the same as 16 SEER1? +
No, SEER2 testing is more stringent than older SEER1 standards. An 18 SEER2 unit is approximately equivalent to 20-22 SEER1 under old test conditions. This makes the efficiency rating even more impressive than it initially appears for cooling performance.
How does this compare to higher-end Carrier or Lennox units? +
Goodman offers similar efficiency and components at lower cost due to simpler design and less aggressive marketing. Performance differences are minimal, though premium brands may include better warranties and quieter operation. Goodman is reliable, just less stylized.
What does online registration do for my warranty? +
Registration activates the 10-year parts warranty. Without it, coverage may be limited to one year. Complete registration immediately after installation with your AHRI certificate number to ensure full protection.

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