Independent Review · Updated June 2026

3 Ton 16 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

High-efficiency modulating furnace with 16 SEER cooling and 97% AFUE heating

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 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
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// Bottom Line
This Goodman system excels for homeowners in moderate climates seeking balanced heating and cooling efficiency without premium pricing. The 97% AFUE furnace and 16 SEER condenser pair well for homes where heating and cooling loads are roughly equal, particularly in regions where natural gas or propane costs justify the efficiency gains.

Review

Goodman positions this 3-ton system as a practical middle ground between basic efficiency and premium performance. The combination of 97% AFUE heating and 16 SEER cooling targets contractors and homeowners who want measurable efficiency improvements over standard 80% AFUE furnaces and 13-14 SEER units. At this price point without specific listing, the value proposition hinges on regional energy costs and rebate availability through utility programs or manufacturers.

The heating side delivers 120,000 BTU input with a modulating burner that varies output rather than simple on-off cycling, improving comfort and efficiency. On the cooling side, 34,800 BTU output at 16 SEER means lower operating costs during summer months. The variable-speed ECM blower motor adjusts to the home's actual airflow needs, reducing electricity draw compared to fixed-speed alternatives. Refrigerant flexibility between R410A and R22 supports retrofit scenarios, though R410A is standard for new installations.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means minimal wasted heat, translating to meaningful gas bill savings in colder months
  • 16 SEER cooling efficiency qualifies for ENERGY STAR, reducing AC operating costs during peak summer use
  • Modulating burner stages adjust to demand rather than cycling on and off, improving comfort and efficiency
  • Variable-speed ECM blower motor runs only as hard as needed, reducing electricity consumption and noise
  • PVC exhaust flue compatibility simplifies venting in modern homes without masonry chimneys
  • 10-year warranty with online registration provides solid coverage for both components

Cons

  • 73.5 dB noise level is audible during operation, louder than some premium competing models
  • Single-stage condenser means cooling runs at full capacity or not at all, less efficient than two-stage units in mild weather
  • Spec sheet lists conflicting tonnage information (3 ton cooling, 5 ton in specs), creating confusion during equipment selection
  • Requires 208/230V single-phase power, limiting installation in homes with only 120V service

Who Should Buy

Best For

Homeowners upgrading aging equipment who want solid efficiency gains without moving into high-end pricing tiers. Contractors seeking reliable mid-tier equipment for budget-conscious residential replacements where the home needs balanced heating and cooling capacity.

Consider Alternatives If

Anyone in a heating-dominant climate where oversizing cooling capacity is wasteful, or homes with limited electrical service unable to accommodate 208/230V requirements.

3 Ton 16 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
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Installation

This upflow configuration fits standard basement and crawl space installations. The right-sided flue location requires proper venting clearance, and PVC exhaust simplifies routing compared to metal flue pipes. Electrical requirements of 208/230V single-phase demand proper circuit capacity, minimum 18.7 amps and maximum 30 amps breaker. A/C line set comes in 50-foot lengths, suitable for typical residential layouts. Professional commissioning is recommended to verify refrigerant charge and airflow balance.

Warranty & Reliability

Goodman provides a 10-year warranty on both furnace and cooling components, activated through online registration. This covers defects in materials and workmanship but excludes normal wear, improper installation, and neglected maintenance. Registration is straightforward and extends coverage period, making it a worthwhile step at installation. However, labor costs for repairs or replacements fall to the homeowner after the first year.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU34,800
Heating BTU120,000
RefrigerantR410A or R22
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73.5
Weight (in lbs)30.000000
FeatureSpec
AHRI Certificate Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Energy StarYes
Burner StagesModulating
Fuel TypePropane, Natural Gas
Height30"
Width24.5"
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.
SEER1 (Efficiency)16
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size30 amps
Min. Breaker Size18.7 amps
Tonnage5 Ton
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the spec sheet list both 3 ton and 5 ton ratings? +
The system is rated 3 tons for cooling capacity (34,800 BTU) but appears to have 5-ton rated components in the spec document, likely a data entry error. Verify cooling capacity with your installer using the 34,800 BTU figure and AHRI Certificate 7424268 for accuracy before purchase.
Can this unit be installed in an attic or horizontal configuration? +
Yes, the upflow/horizontal configuration allows attic or basement installation. However, horizontal mounting requires different ductwork connections and clearances. Consult the CAPF Installation Manual and a licensed HVAC technician to confirm your specific home layout supports proper airflow.
How much gas and electricity will this system cost to operate annually? +
Operating costs depend heavily on local energy rates, climate, and home insulation. The 97% AFUE and 16 SEER ratings mean low waste compared to standard units, but actual savings require calculating your regional natural gas and electricity prices against your home's heating and cooling hours.
Should I upgrade to a two-stage condenser for better efficiency? +
Two-stage cooling reduces cycling in mild weather, improving efficiency 1-3 percentage points. If you live in a moderate climate with mild spring and fall seasons, upgrading may pay back over time. In hot climates where AC runs constantly, single-stage performance is adequate and the premium cost less justified.
What happens if I don't register for the warranty online? +
Registration extends the warranty to the full 10 years. Without it, coverage may revert to a shorter period per Goodman's terms. Registration takes minutes online with your AHRI certificate number and proof of purchase.

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