Independent Review · Updated June 2026

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

97% AFUE furnace with 16 SEER cooling delivers efficiency and savings at an unbeatable price point.

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
$89
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system is ideal for budget-conscious homeowners and contractors in moderate to cold climates who want legitimate efficiency without premium pricing. The 97% AFUE furnace paired with 16 SEER cooling makes it a practical choice for homes needing both reliable heating and competent air conditioning.

Review

The Goodman 3 Ton Gas Furnace and Air Conditioner System represents solid mid-market engineering that refuses to apologize for its straightforward approach. At 89 dollars for the furnace component, this upflow configuration targets contractors and homeowners tired of inflated pricing for capable equipment. Goodman's reputation for producing workhorse systems without excessive frills carries through here, delivering the core functionality most installations actually require.

The 97% AFUE rating on the furnace side is genuinely impressive, with modulating burners ensuring that heating doesn't waste fuel through constant on-off cycling. On cooling, the 16 SEER rating with a two-stage condenser and scroll compressor handles 36,000 BTU at maximum load while maintaining reasonable efficiency. The variable-speed ECM blower motor running up to 2,000 CFM adapts to actual heating and cooling demands rather than blasting at full capacity continuously, reducing both energy consumption and noise output.

Pros & Cons

Pros

  • Exceptional heating efficiency at 97% AFUE with modulating burners for precise temperature control
  • 16 SEER cooling rating meets or exceeds most regional rebate requirements
  • Variable-speed ECM blower motor reduces operational noise to 70.4 dB and optimizes comfort
  • Two-stage condenser and scroll compressor provide dependable performance in real-world conditions
  • Plastic/PVC exhaust flue compatibility simplifies installation compared to metal ductwork requirements
  • Energy Star certified with 10-year warranty through online registration

Cons

  • Tonnage inconsistency in specs, tonnage shows 5 ton while specs reference 3 ton, creating potential confusion for installers
  • 70.4 dB decibel level is moderately loud and may be noticeable in quiet residential settings
  • R410A refrigerant requires specialized technician training that not all contractors possess

Who Should Buy

Best For

Homeowners in heating-dominant climates seeking a dependable combined system at genuine savings, and contractors building spec homes or rental properties where reliability matters more than cutting-edge features. This unit excels for properties in zones 4 and 5 where heating costs dominate the annual bill.

Consider Alternatives If

Anyone in high-humidity southern climates where cooling demands exceed heating needs should consider a unit with higher SEER ratings, or buyers unwilling to register their warranty online to access the full 10-year coverage.

3 Ton 16 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
$89
Buy at HVACDirect →

Installation

Installation complexity is moderate, benefiting from PVC flue compatibility that eliminates costly metal ductwork requirements. The unit accepts both natural gas and propane, providing flexibility across regions. Electrically, it requires 208-230V single-phase power with a 21.8 to 35 amp breaker, standard for most homes. Technicians should verify refrigerant handling certification for R410A work and confirm upflow configuration matches the existing ductwork layout.

Warranty & Reliability

Ten years of parts coverage arrives with online registration, a smart move that protects buyers while encouraging product registration that helps Goodman track performance data. This warranty is competitive for the price point and covers manufacturing defects during normal operation. Coverage extends across the complete system, though registration is mandatory to activate the full term.

Specifications

SKUTX3N4
Brand/ManufacturerGoodman
Cooling BTU36,000
Heating BTU120,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)70.4
Weight (in lbs)2.500000
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 StagesTwo Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size35 amps
Min. Breaker Size21.8 amps
Tonnage5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil

Frequently Asked Questions

Does this unit qualify for federal tax credits or rebates? +
The 97% AFUE furnace and 16 SEER air conditioner both meet Energy Star standards. Federal tax credits vary by year and program, but many states offer rebates for SEER 16 equipment. Check your utility company and state energy office for current incentives before purchase, as they often offset a significant portion of system cost.
Can I install this in a downflow or horizontal configuration? +
Yes, the configuration specs indicate upflow or downflow capability. However, confirm your specific unit's orientation before installation. The flue location listed as right-side may require repositioning for horizontal setups. Contact Goodman support with your SKU number to verify exact compatibility with your ductwork layout.
How does 16 SEER compare to higher-rated systems? +
16 SEER is respectable but not top-tier. SEER 18-20 units run substantially more money with diminishing real-world returns in moderate climates. For most homes north of zone 4, the 16 SEER rating delivers solid summer cooling without the premium price of ultra-high efficiency models designed for extreme climates.
Is the 97% AFUE furnace truly efficient compared to 95% units? +
Yes, the two-point difference matters on heating bills. Over a 20-year lifespan in cold climates, that 2% savings compounds meaningfully. The modulating burner also reduces temperature swings, improving comfort. This justifies the system choice for anyone serious about heating cost reduction.
What does warranty registration require? +
Online registration with Goodman activates the full 10-year warranty. You'll need the AHRI certificate number (7424268), purchase receipt, and installation date. Registration takes five minutes and protects against manufacturer defects throughout the coverage period without requiring proof of service visits.

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