Independent Review · Updated June 2026

3 Ton 17 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency two-stage system with 96% AFUE and 18 SEER1 at budget pricing

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 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$89
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system excels for contractors and homeowners seeking efficient heating and cooling without premium pricing. The 96% AFUE furnace and 18 SEER1 air conditioner make it ideal for moderate climates where heating and cooling loads are balanced year-round.

Review

The Goodman 3-ton downflow gas furnace and air conditioner system delivers solid midrange performance at an accessible price point. This two-stage unit combines a 40,000 BTU furnace with a 35,000 BTU air conditioner, positioning itself as an efficient retrofit option for contractors and homeowners managing mixed heating and cooling demands. The variable-speed blower motor and dual-stage operation on both heating and cooling sides differentiate it from single-stage competitors in this price category.

Efficiency numbers tell the real story here. The furnace achieves 96% AFUE, meaning 96 cents of every heating dollar goes toward conditioning your home. The air conditioner reaches 18 SEER1 with a scroll compressor and two-stage cooling, pulling maximum cooling capacity when needed but running conservatively during partial-load conditions. Energy Star certification confirms these numbers meet federal efficiency standards. The 1,200 CFM maximum airflow with variable-speed ECM blower means the system adapts to your home's actual heating and cooling requirements rather than running full-bore constantly.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency with two-stage burners reduces heating costs significantly
  • 18 SEER1 cooling efficiency and two-stage compressor lower summer utility bills
  • Variable-speed ECM blower motor maximizes comfort while minimizing runtime energy consumption
  • Two-stage operation on both heating and cooling enables precise temperature control
  • PVC exhaust capability simplifies venting in retrofit installations where metal flues are unavailable
  • 10-year warranty with online registration provides solid coverage for parts and labor confidence

Cons

  • 35-amp maximum breaker requirement demands dedicated electrical service that older homes may lack
  • 71 dB noise level is moderately loud for a condenser unit in noise-sensitive residential areas
  • Product listing shows conflicting tonnage (3 ton in title but 5 ton in specs), creating potential confusion for sizing

Who Should Buy

Best For

Contractors installing replacement systems in homes with moderate heating and cooling demands will appreciate the two-stage efficiency and straightforward PVC venting. Homeowners in mixed climates seeking reasonable upfront costs combined with strong energy savings on both heating and cooling sides fit this system perfectly.

Consider Alternatives If

Buyers in extremely hot climates needing primarily cooling capacity or those in very cold regions prioritizing heating should evaluate higher-tonnage or single-fuel alternatives with specs more closely matched to their dominant season.

3 Ton 17 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$89
Buy at HVACDirect →

Installation

Downflow configuration suits basements and closeted installations where upward airflow isn't practical. Requires 115V single-phase 60Hz power with 21.3 to 35-amp breaker capacity, a detail critical for older electrical panels. PVC plastic exhaust venting simplifies retrofit jobs where metal flue runs are difficult. Sweat valve connections demand soldering competency. Suction line insulation at 3/4 inch thickness and 50-foot line length accommodation provide flexibility in equipment positioning relative to outdoor condensers.

Warranty & Reliability

Ten-year parts and labor warranty applies upon online registration, a standard but important step many homeowners skip. This coverage protects against compressor failure, heat exchanger problems, and most electrical components. Registration proof becomes crucial if warranty claims arise, so keep documentation after purchase. Coverage extends to properly installed systems only, meaning DIY installation voids protection.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU40,000
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 Number7368837
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 product title say 3 ton but specs list 5 ton? +
This appears to be a data entry error on the supplier side. The 35,000 BTU cooling capacity and 40,000 BTU heating capacity align with a 3-ton system. Verify with your HVAC contractor using the AHRI certificate number 7368837 before purchase to confirm actual tonnage matches your home's load calculations.
Can this system work with my home's existing ductwork? +
The 1,200 CFM maximum airflow suits typical residential ductwork for homes under 2,000 square feet. Larger homes may need duct evaluation. The downflow configuration works only if your installation supports gravity return airflow from above or if you add a return duct system. Have a contractor assess your specific setup.
How much will this system reduce my heating and cooling bills? +
96% AFUE versus older 80% furnaces saves roughly 17 percent on heating. 18 SEER1 cooling versus 10 SEER equipment reduces cooling costs approximately 44 percent. Actual savings depend on local utility rates, climate, and how efficiently your home is insulated. Budget 12 to 18 month payback on the efficiency premium over basic equipment.
Is R410A or R22 refrigerant better for this system? +
R410A is the EPA-approved modern choice and works with the scroll compressor design. R22 is being phased out but may suit legacy systems. Confirm refrigerant type matches your system's design specifications and regional regulations. R410A offers slightly better cooling efficiency in this application.
What happens if I don't register for the warranty? +
Warranty coverage becomes void without online registration. Keep your receipt and registration confirmation. Without registration proof, Goodman and distributors won't honor claims even if the system fails within the ten-year window. Registration takes five minutes online and protects your investment.

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