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-stage system at contractor-friendly pricing with solid warranties

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
$2555
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This 3-ton Goodman combo excels for homeowners upgrading aging furnace-and-AC systems in moderate climates where 96% AFUE heating and 18 SEER2 cooling matter. Best suited for budget-conscious buyers who want Energy Star certification and a decade of parts coverage without premium pricing.

Review

The Goodman 3-ton downflow system represents a solid middle ground in the split HVAC market. This combination furnace-and-air-conditioner assembly addresses the real problem many contractors face: finding balanced efficiency without enterprise pricing. At $2555 with Energy Star certification, it competes directly with models 30-40% more expensive. The downflow configuration and A-coil design make it flexible for basements, attics, or utility closets in single-story homes.

Performance metrics justify the rating. The furnace delivers 60,000 BTU with 96% AFUE efficiency across two burner stages, translating to roughly $50-80 annual savings versus 90% AFUE models. The air conditioner side pushes 35,000 BTU cooling at 18 SEER2 and two-stage compressor operation, which reduces overshooting on mild days and keeps runtime noise at 71 dB. The variable-speed ECM blower caps airflow at 1200 CFM while maintaining even temperature distribution.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency with two-stage burners maximizes heating performance and cuts gas costs
  • 18 SEER2 cooling efficiency on the air conditioner side, far above minimum standards
  • Two-stage scroll compressor with variable-speed ECM blower reduces noise to 71 dB while improving comfort
  • Energy Star certified with $2555 pricing, well below comparable 3-ton split systems
  • 10-year parts warranty with online registration covers both components comprehensively

Cons

  • Spec sheet lists conflicting tonnage (3-ton system header but 5-ton specs), creating confusion for installers
  • 60,000 BTU heating output may run short in harsh winters without supplemental electric resistance
  • Requires 21.3 to 35-amp electrical service, possibly demanding panel upgrades in older homes

Who Should Buy

Best For

Homeowners in USDA zones 5-8 replacing equipment built before 2010, especially those seeking rebates on efficient units. Contractors bulk-buying for residential new construction or retrofits where cost control and Energy Star compliance matter equally.

Consider Alternatives If

Anyone in extreme cold climates (zone 3 or colder) needing 80,000+ BTU furnaces should explore higher-capacity models.

3 Ton 17 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$2555
Buy at HVACDirect →

Installation

Installation requires standard downflow placement with 30 by 21 by 21-inch clearance. Electrical demands fall between 21.3 and 35-amp circuit breakers at 115V single-phase. Refrigerant lines use 3/8-inch liquid and 7/8-inch suction tubing with 3/4-inch insulation included for 50 feet. Plastic PVC exhaust flue is mandatory. Most installations run 4-6 hours for experienced crews.

Warranty & Reliability

Goodman backs this unit with a 10-year parts warranty when you register online. Coverage includes compressor, blower motor, and heat exchanger defects. Labor and refrigerant are excluded. Registration is straightforward through the manufacturer's website and adds genuine peace of mind for homeowners.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU60,000
RefrigerantR410A or R22
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
Height30"
Width21"
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.
AHRI Certificate Number7368838
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypePropane, Natural Gas
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the spec sheet say both 3-ton and 5-ton tonnage? +
The product title and cooling capacity (35,000 BTU) confirm 3-ton operation. The 5-ton listing appears to be a database entry error from the supplier. Verify AHRI certificate 7368838 with the installer before ordering to confirm exact capacity for your home.
Can I install this in an upflow position if my furnace room is tight? +
Yes, the specs explicitly list upflow and downflow configuration support. Duct entry points differ between orientations, so consult the CAPF Installation Manual PDF included in resources to verify clearance and avoid return-air short cycling.
How much can I save on heating costs versus a 95% AFUE furnace? +
The 1-point AFUE jump to 96% typically saves $40-80 per heating season on natural gas, depending on climate and usage. In zone 5 climates running 6-8 months, payback on the efficiency premium occurs within 3-5 years for active households.
Is 18 SEER2 competitive compared to 17 SEER units? +
Yes, 18 SEER2 is roughly equivalent to 21+ SEER on the old scale. At this efficiency level, you're in the top 20% of residential air conditioners. Most contractors source 15-16 SEER equipment at similar price points, making this a genuine upgrade.
What's covered if the compressor fails after three years? +
Full replacement is covered under the 10-year parts warranty at no cost. You pay only labor and refrigerant charges, which typically run $300-600 combined, making warranty protection valuable.

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