Independent Review · Updated June 2026

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

97% AFUE furnace with modulating burner and variable-speed blower at budget 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 - Horizontal
Current Price
$89
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This is an excellent choice for homeowners and contractors seeking a high-efficiency gas furnace without premium pricing. The 97% AFUE rating and modulating burner deliver real heating savings, particularly in colder climates where furnaces run continuously during winter months.

Review

The Goodman 3-ton horizontal gas furnace delivers high-efficiency heating at an aggressive price point that undercuts most comparable models. Rated at 97% AFUE and equipped with a modulating burner, this unit addresses the primary complaint contractors have about budget furnaces: wasted fuel. The horizontal configuration makes it ideal for basements, crawlspaces, and attics where vertical clearance is limited. At 89 dollars, this represents unusual value in the high-efficiency furnace segment where 95% AFUE units typically cost significantly more.

Performance specs are genuinely strong. The furnace delivers 60,000 BTU of heating output with a modulating burner that adjusts in stages rather than cycling on and off. The variable-speed ECM blower motor ramps to 1,200 CFM maximum but runs at reduced speeds during partial-load conditions, cutting standby energy waste. Cooling capacity measures 35,000 BTU with a two-stage condenser and R410A refrigerant. The plastic PVC exhaust flue requirement simplifies installation compared to rigid metal venting, particularly valuable in retrofit applications.

Pros & Cons

Pros

  • 97% AFUE efficiency rating means only 3% of fuel energy is wasted, translating to lower monthly heating bills
  • Modulating burner adjusts heat output in increments rather than simple on-off cycling, improving comfort and efficiency
  • Variable-speed ECM blower motor runs only as hard as needed, reducing energy consumption and noise versus fixed-speed designs
  • Two-stage condenser supports both the AC and heating operation with better temperature modulation
  • PVC exhaust capability simplifies installation in tight spaces where metal flue venting is problematic
  • 10-year warranty with online registration provides solid coverage for major components

Cons

  • SKU references Goodman branding but ships from Online Supply, which may complicate warranty claims in some regions
  • 71 dB noise level is moderately loud during heating cycles, noticeable in open floor plans
  • Spec sheet lists both 16 SEER and 18 SEER ratings, creating clarity issues around actual cooling efficiency

Who Should Buy

Best For

Homeowners in heating-dominant climates upgrading older 80-85% AFUE furnaces will see measurable energy savings within 3-5 years. Contractors building spec homes or retrofitting systems appreciate the horizontal configuration and low cost without sacrificing efficiency ratings.

Consider Alternatives If

Buyers prioritizing ultra-quiet operation or living in areas with limited Goodman service support should explore alternative brands with stronger local dealer networks.

3 Ton 16 SEER 97% AFUE 60,000 BTU Goodman Gas Furn
$89
Buy at HVACDirect →

Installation

Horizontal installation requires standard ductwork connections and electrical service at 208/230V single-phase 60 Hz. Breaker sizing demands between 21.3 and 35 amps depending on configuration. The unit weighs 30 pounds and measures 21 by 21.125 by 26 inches, fitting most horizontal-mount spaces. Installation manual documentation is available in PDF format. Suction and liquid line sizes are 7/8 and 3/8 inches respectively with 50-foot maximum line length.

Warranty & Reliability

The 10-year parts warranty requires online registration and covers manufacturing defects in the heat exchanger, compressor, and major components. This is standard coverage for Goodman equipment but depends on dealer registration accuracy. Actual coverage terms follow Goodman's published warranty guidelines, which may include exclusions for improper installation or maintenance neglect.

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 Number7424269
Airflow DirectionDownflow/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

What does 97% AFUE mean for my heating bills? +
AFUE measures the percentage of fuel converted to usable heat. At 97%, only 3 cents of every dollar spent on gas escapes unused. Compared to an 80% AFUE furnace, a 97% unit recovers 17% more energy per BTU input, translating to roughly 15-20% lower heating costs in comparable homes, though actual savings vary by climate and usage patterns.
Is this furnace compatible with my existing AC condenser? +
The unit functions as a heat exchanger compatible with split systems using R410A refrigerant. However, matching tonnage matters. This is a 3.5-ton furnace, so pairing with a 3-ton condenser creates a minor size mismatch. Existing systems should be verified through AHRI certificate 7424269 for compatibility confirmation before purchase.
Why does this cost so much less than competing high-efficiency furnaces? +
Online Supply bypasses traditional HVAC distributor markup by selling direct. The Goodman brand maintains competitive pricing strategies across product lines. Lower price reflects manufacturing efficiency and simplified distribution, not reduced quality. This unit carries identical AFUE and SEER ratings to furnaces costing twice as much from premium brands.
How does modulating burner operation differ from standard two-stage furnaces? +
Two-stage burners offer high and low fire only. Modulating burners adjust continuously within a range, matching heating demand more precisely. This reduces temperature swings and improves comfort while cutting fuel waste during partial-load conditions common in shoulder seasons or well-insulated homes.
What warranty support can I expect as an Online Supply customer? +
The 10-year warranty is Goodman's standard coverage contingent on online registration. Online Supply provides technical documentation and support, though warranty claims typically route through Goodman's regional service network. Verify your area has established Goodman dealer support before purchasing.

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