3 Ton 17 SEER 80% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal Review 2026

// Bottom Line

This is an excellent choice for homeowners in mild-to-moderate climates who prioritize upfront cost savings without sacrificing efficiency. At $1,998, it delivers genuine value for systems needing replacement in single-story homes or installations where horizontal configuration works.

Review

The Goodman 3-ton horizontal gas furnace and air conditioner system represents solid middle-market value. At $1,998, it positions itself as an accessible option for homeowners and contractors managing replacement budgets without compromise on Energy Star certification. The horizontal configuration makes this particularly relevant for attic or cramped basement installations where traditional vertical coils won't fit. Goodman's established reputation for parts availability and contractor familiarity adds practical confidence to the purchase.

Performance specifications tell a compelling efficiency story. The air conditioning side delivers 18 SEER1 efficiency through a two-stage scroll compressor and variable-speed blower, while the furnace achieves respectable 80% AFUE with two-stage gas burner control. This dual-stage approach reduces temperature swings and extends equipment runtime during partial-load conditions, meaning quieter operation during mild weather. At 35,000 cooling BTU and 60,000 heating BTU, the system handles three-ton loads predictably across both seasons. The 1,600 CFM maximum airflow, paired with variable-speed motor control, ensures efficient air distribution.

Pros & Cons

Pros

Energy Star certified with 18 SEER1 efficiency rating, delivering measurable monthly savings on cooling costs
Two-stage furnace and condenser design reduces short cycling and improves comfort control
Variable-speed blower motor maximizes airflow up to 1,600 CFM while minimizing energy waste
80% AFUE furnace efficiency is solid for gas heat without premium pricing
Horizontal configuration suits attic or basement installations where space is tight
Scroll compressor technology is proven reliable across thousands of installations

Cons

Cooling capacity listed at 35,000 BTU but system is marketed as 3-ton, creating minor specification confusion
71 dB operating noise is slightly higher than premium competitors, noticeable during peak summer operation
80% AFUE is respectable but trails high-efficiency models reaching 95% AFUE
Two-stage burner limits modulation compared to modulating furnaces in very cold climates

Who Should Buy

Best For

Homeowners in mild-to-moderate climates replacing aging systems who want reliable performance at entry-level pricing. This system works particularly well for those with tight budgets who still need Energy Star certification and don't require extreme heating capacity.

Consider Alternatives If

Buyers in extreme climates seeking maximum heating output, those wanting whisper-quiet operation below 65 dB, or homeowners planning to stay 15+ years who'd benefit from premium efficiency models.

3 Ton 17 SEER 80% AFUE 60,000 BTU Goodman Gas Furn

$1998

Buy at HVACDirect →

Installation

Installation complexity rates moderate for experienced technicians. The system requires 120V single-phase 60 Hz power with a 21.3 to 35 amp breaker, standard in most homes. Refrigerant line sizing uses 3/8 inch liquid and 7/8 inch suction connections with sweat-type valve fittings, necessitating proper brazing skills. Metal exhaust flue requirement for propane or natural gas operation follows code standards. The included CHPF installation manual and specifications sheet provide adequate guidance, though contractor review remains recommended.

Warranty & Reliability

Ten-year coverage with online registration protects compressor and refrigerant components, which represent the largest failure risks. This warranty mirrors industry midpoints and covers manufacturer defects under normal operating conditions. Registration is straightforward and necessary to activate coverage. Coverage excludes installation errors, lack of maintenance, and electrical issues, which is standard practice across brands.

Specifications

SKU	LS38783850
Brand/Manufacturer	Online Supply
Cooling BTU	35,000
Heating BTU	60,000
Refrigerant	R410A or R22
Electrical	120 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	71
Weight (in lbs)	30.000000
Feature	Spec
Product Features	Two Stage Condenser
Energy Star	Yes
SEER1 (Efficiency)	18
Condenser Stages	Two Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	35 amps
Min. Breaker Size	21.3 amps
Tonnage	3.5 Ton
Valve Type	Sweat
Height	21"
Width	21.125"
Depth	26"
Resources	CHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 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.
AHRI Certificate Number	204633301
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Metal
Furnace Efficiency / AFUE	80%
Blower Motor	Variable Speed
Maximum CFM	1600
Configuration	Horizontal
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

What's the actual cooling capacity, and why does the spec sheet show 35,000 BTU instead of the marketed 3-ton? +

Standard tonnage ratings (12,000 BTU per ton) suggest 3 tons equals 36,000 BTU. The listed 35,000 BTU cooling capacity reflects conservative AHRI certification testing and likely includes minor altitude or ambient adjustments. For practical purposes, treat this as a full 3-ton system capable of handling typical three-ton homes in moderate climates.

Can this horizontal unit fit in my crawlspace, and what clearance do I need? +

At 21 inches tall, 21.125 inches wide, and 26 inches deep, verify your actual space dimensions against these measurements plus the 3/4 inch suction line insulation thickness. Add several inches for airflow clearance around the unit. Most crawlspaces with 30 inches or more of height accommodate this comfortably, but measure first.

How does 80% AFUE compare to newer furnaces, and what's my actual heating cost difference? +

Modern high-efficiency furnaces reach 95% AFUE, which sounds dramatic but represents roughly 10-15% monthly heating cost reduction in cold climates. In mild regions, the difference shrinks to 5-8%. At $1,998 system price, payback on premium efficiency models often exceeds 10 years, making this unit sensible for shorter ownership timelines.

Is the 18 SEER1 rating equivalent to older SEER ratings, and will my savings actually materialize? +

SEER1 testing uses current DOE procedures and typically runs 15-20% lower than legacy SEER ratings. An 18 SEER1 system roughly equals 20-22 SEER under old testing. Real savings depend heavily on usage patterns, climate, and thermostat management. Expect 20-30% cooling savings versus 10-year-old systems in moderate climates.

What does the 10-year warranty actually cover, and what voids it? +

Coverage includes compressor and sealed refrigerant components under normal operation after online registration. Installation errors, lack of maintenance, improper refrigerant charging, electrical damage, and corrosion damage from environmental factors void coverage. Keep maintenance records and ensure proper installation by qualified technicians.

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