Independent Review · Updated June 2026

3 Ton 17 SEER 96% AFUE 80,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency two-stage system with strong cooling and heating capacity for mid-sized homes

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 17 SEER 96% AFUE 80,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
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// Bottom Line
This Goodman system excels for homeowners upgrading to a high-efficiency split system in homes requiring 3-5 ton cooling capacity. The 96% AFUE furnace and 18 SEER2 air conditioner deliver measurable energy savings, making it ideal for mild to moderate climates where both heating and cooling are equally important.

Review

The Goodman 3-ton two-stage system represents a solid mid-market option for homeowners seeking an integrated furnace and air conditioning solution. This downflow configuration works well in basements or attics where horizontal space is limited. The unit combines proven Goodman reliability with modern efficiency ratings, bridging budget-conscious buyers and those wanting measurable utility savings. SKU LS38783850 carries a 10-year warranty and ENERGY STAR certification, positioning it competitively against Bryant and Lennox alternatives in the same price range.

Performance metrics are where this system shines. The furnace delivers 80,000 BTU heating output at 96% AFUE, meaning 96 cents of every heating dollar goes directly to warming your home. Cooling capacity reaches 35,000 BTU with 18 SEER2 efficiency, powered by a scroll compressor and variable-speed ECM blower handling up to 1,600 CFM. Two-stage operation in both components reduces excessive cycling, improving comfort during mild weather and cutting compressor runtime by approximately 40% compared to single-stage competitors.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs by 15-20% compared to standard 80% AFUE units
  • 18 SEER2 cooling efficiency qualifies for ENERGY STAR certification and potential utility rebates
  • Two-stage operation in both furnace and condenser minimizes runtime noise and improves comfort
  • Variable-speed ECM blower motor adjusts airflow intelligently, reducing energy consumption by up to 25%
  • PVC exhaust compatibility simplifies venting in retrofit applications without special ductwork

Cons

  • Spec sheet lists conflicting tonnage ratings (3 ton vs 5 ton), creating confusion about actual cooling capacity
  • 71 dB noise level is moderately loud for a two-stage system, particularly during compressor operation
  • R410A refrigerant is being phased out, potentially affecting future service availability after 2025

Who Should Buy

Best For

Homeowners in moderate climates upgrading from aging single-stage systems who value balanced heating and cooling performance. This system suits properties where gas heating is preferred and energy bills are a concern.

Consider Alternatives If

Anyone in consistently hot climates needing primarily cooling capacity should consider a dedicated high-tonnage air conditioner, and those seeking the newest R32 refrigerant should wait for updated Goodman models.

3 Ton 17 SEER 96% AFUE 80,000 BTU Goodman Gas Furn
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Installation

This downflow unit requires 208/230V single-phase 60 Hz electrical service with breaker capacity between 21.3 and 35 amps. PVC exhaust venting simplifies installation in older homes avoiding masonry flues. The unit weighs 30 pounds and measures 30 inches tall by 24.5 inches wide by 21 inches deep, fitting standard basement equipment closets. Refrigerant line sizing calls for 3/8-inch liquid and 7/8-inch suction lines with 3/4-inch insulation thickness.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty when registered online within 30 days of installation. Coverage includes the compressor, heat exchanger, and evaporator coil. Registration is straightforward through Goodman's website and extends beyond the standard 5-year non-registered warranty. This protection is competitive for the price point, though some premium brands offer 12-year coverage.

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 Number7368843
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesTwo Stage Condenser
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1600
ConfigurationUpflow / Downflow
Energy StarYes
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height30"
Width24.5"
Depth21"
ResourcesCAPT Installation Manual CAPT 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
Tonnage5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Does this system qualify for tax credits or rebates? +
Yes, ENERGY STAR certification makes it eligible for federal tax credits up to $600 in some years. Many utility companies offer additional rebates for systems achieving 16 SEER2 or higher. Check your local utility provider's website for current incentive programs in your area.
Can this furnace burn both natural gas and propane? +
Yes, Goodman designed this dual-fuel capable unit to operate on either natural gas or propane. However, factory configuration determines your primary fuel source. Conversion between fuels requires professional adjustment of the burner assembly and orifice sizing.
How does 18 SEER2 compare to older SEER ratings? +
SEER2 testing uses more realistic conditions than legacy SEER ratings. An 18 SEER2 unit roughly equals 21-22 SEER under old standards. This system delivers measurable cooling efficiency gains over 14 SEER units, recovering installation costs through lower electric bills within 5-7 years in moderate climates.
What's the actual difference between 96% AFUE and standard 80% AFUE furnaces? +
A 96% AFUE furnace converts 96 cents per dollar into heat, losing only 4% up the flue. Standard 80% AFUE units waste 20%. Over a heating season, this difference saves $400-800 annually depending on climate zone, natural gas prices, and home insulation quality.
Does the variable-speed ECM motor require special wiring or controls? +
The ECM motor integrates with the unit's standard controls and requires no additional wiring beyond normal furnace installation. However, compatible smart thermostats unlock additional efficiency benefits by allowing the blower to ramp gradually rather than operating at full speed.

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