Independent Review · Updated June 2026

3 Ton 17 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency dual-fuel system with ENERGY STAR rating at an accessible price point

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 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$2466
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system works best for homeowners in moderate climates needing reliable heating and cooling without premium pricing. The 96% AFUE furnace and 18 SEER2 condenser deliver solid efficiency gains that justify the investment through lower utility bills.

Review

Goodman has built a reputation for delivering dependable HVAC equipment at contractor-friendly prices, and this 3-ton system continues that tradition. The unit combines a 60,000 BTU furnace with 35,000 BTU cooling capacity in a single downflow package designed for straightforward installation in most homes. At $2,466, it positions itself between basic efficiency models and premium variable-refrigerant systems, targeting cost-conscious homeowners who want modern performance without luxury pricing.

Performance metrics justify the efficiency focus. The furnace achieves 96% AFUE, meaning 96 cents of every heating dollar converts to home warmth, compared to roughly 80 cents in systems from 15 years ago. Cooling delivers 18 SEER2 efficiency through a scroll compressor with two-stage operation, allowing the system to ramp down capacity during mild days rather than cycling on-off constantly. The variable-speed ECM blower motor adjusts airflow from 0 to 1,200 CFM, reducing energy waste during partial-load operation while maintaining 71 dB sound levels.

Pros & Cons

Pros

  • 18 SEER2 cooling efficiency with two-stage compressor reduces summer energy costs by 15-20% versus baseline units
  • 96% AFUE gas furnace captures nearly all fuel energy, significantly more efficient than older 80% models
  • Variable-speed ECM blower motor adapts to home demand, improving comfort and reducing runtime waste
  • Two-stage burner and two-stage compressor provide modulating performance for quieter operation at 71 dB
  • ENERGY STAR certified system qualifies for utility rebates that can offset $300-500 of purchase price

Cons

  • Title lists 3 ton cooling capacity but specs show 5 ton unit with 35,000 BTU cooling, creating significant specification confusion
  • Heating and cooling tonnage mismatch means system is oversized for cooling relative to heating, which can reduce dehumidification performance
  • A-coil downflow configuration limits installation flexibility, incompatible with upflow or horizontal installations

Who Should Buy

Best For

Homeowners replacing failed systems in regions with moderate heating and cooling loads who want efficiency improvements without high-end pricing. Contractors appreciate the straightforward two-stage design and availability of complete technical documentation for faster service calls.

Consider Alternatives If

Skip this if you need a system sized exactly to Manual J calculations showing undersized cooling, or if your ductwork requires upflow/horizontal coil orientation instead of downflow.

3 Ton 17 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$2466
Buy at HVACDirect →

Installation

Downflow configuration suits basements and crawlspaces where the unit sits above the main floor. Requires 115V, 1-phase, 60Hz service with 21.3 to 35-amp breaker capacity, standard in most homes. Liquid and suction lines use 3/8-inch and 7/8-inch sweat connections. PVC exhaust flue is required. Dimensions of 34.5 inches high by 17.5 inches wide by 28.75 inches deep demand adequate clearance space for service access.

Warranty & Reliability

Goodman backs this unit with a 10-year parts warranty when you register online, covering compressor, heat exchanger, and blower components. Registration is straightforward and typically takes five minutes. This provides solid mid-range protection, though it doesn't match extended coverage from some premium brands. Covers manufacturer defects but excludes installation errors and improper maintenance.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU60,000
RefrigerantR410A
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)30.000000
FeatureSpec
Product FeaturesRebate Available
Energy StarYes
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
Height34.5"
Width17.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7368838
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Burner StagesTwo
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the title say 3 ton but the specs list 5 ton? +
This appears to be a listing error. The actual cooling capacity is 35,000 BTU, which equals approximately 2.9 tons. The 5-ton tonnage in specs may reference internal component ratings. Contact the seller to confirm whether this unit is truly 3-ton matched or if a mistake occurred during data entry.
Can I install this in an upflow attic configuration? +
No, this is a downflow-only A-coil unit. Upflow and horizontal installations require different coil designs. Forcing this into upflow position compromises airflow distribution and voids your warranty. You'll need a different Goodman model if your ducts require upflow orientation.
How much will this lower my energy bills compared to a 15-year-old system? +
Expect 25-35% heating savings and 30-40% cooling savings if replacing an 80% AFUE furnace and 10 SEER air conditioner. Actual results depend on climate, insulation, and usage patterns. The 96% AFUE and 18 SEER2 ratings deliver measurable reductions in a typical moderate-climate home.
Is Goodman equipment as reliable as Carrier or Trane? +
Goodman uses proven scroll compressor technology and established component suppliers. Field data shows comparable reliability to mid-tier competitors. The main difference is Goodman invests less in premium materials and quieter cabinets, not core performance. Long-term durability depends more on proper installation and maintenance.
Does online registration really matter for the 10-year warranty? +
Yes, absolutely. Without registration, warranty coverage drops to 5 years on parts. Registration takes minutes and protects your investment through the full decade. Keep documentation with your proof of purchase and serial number.

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