Independent Review · Updated June 2026

3 Ton 17 SEER 96% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency dual-stage system at an aggressive price point for budget-conscious upgrades

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 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$736
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This 3-ton Goodman system is built for contractors and homeowners replacing older equipment on a tight budget while refusing to compromise on efficiency ratings. The 96% AFUE furnace and 18 SEER2 condenser deliver measurable energy savings, making it ideal for moderate climates where cooling and heating demands are balanced.

Review

The Goodman 3-ton downflow system lands in the practical middle ground of the residential HVAC market. At $736, it undercuts premium tier equipment by 30-40 percent while maintaining respectable efficiency metrics. This is the workhorse unit you'll see on job trucks from New England to the Mid-Atlantic, chosen by contractors who've learned that mid-market Goodman equipment delivers acceptable reliability without the cost overhead of top-tier brands.

Performance numbers tell a straightforward story. The furnace achieves 96% AFUE with a two-stage burner system that modulates between high fire for winter peaks and low fire for shoulder seasons, consuming 100,000 BTU at maximum input. Cooling capacity delivers 35,000 BTU via a two-stage scroll compressor rated at 18 SEER2, with R410A refrigerant compatibility. The variable-speed ECM blower motor ramps from idle to 2000 CFM maximum, responding to thermostat demand rather than running constant speed.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency exceeds most mid-tier competitors, cutting heating fuel costs by 10-15% versus 80% AFUE units
  • 18 SEER2 cooling efficiency qualifies for Energy Star certification and federal tax incentives in qualifying jurisdictions
  • Two-stage compressor and burners allow the system to run at partial capacity during mild weather, reducing short-cycling and extending component life
  • Variable-speed ECM blower motor adjusts airflow dynamically, improving comfort consistency and reducing standby energy waste
  • Scroll compressor design is proven durable in residential applications with lower maintenance frequency than rotary designs

Cons

  • Spec sheet lists 35,000 cooling BTU but claims 3.5-ton capacity, creating confusion about actual cooling output versus heating rating
  • 71 dB noise level runs louder than premium units with acoustic shrouding, potentially noticeable during compressor cycles
  • Plastic PVC exhaust requirement limits installation flexibility in some homes with existing metal venting infrastructure

Who Should Buy

Best For

Contractors stocking replacement systems for mid-range residential jobs and homeowners in zones 4-6 needing dependable dual-fuel capability without premium pricing. This system justifies itself through utility bill reduction within 3-5 years of typical use.

Consider Alternatives If

Buyers in extreme climates requiring single-stage simplicity or acoustic performance should evaluate higher-tier units, as should customers unwilling to register for warranty activation.

3 Ton 17 SEER 96% AFUE 100,000 BTU Goodman Gas Fur
$736
Buy at HVACDirect →

Installation

Downflow configuration suits homes with basements or crawl spaces where ductwork runs below the unit. Requires 115V single-phase 60Hz service with 21.3 to 35-amp breaker sizing, standard in most residential panels. Plastic PVC exhaust venting is mandatory, which simplifies installation but rules out metal flue retrofits. Liquid line uses 3/8 inch sweat connections while suction line requires 7/8 inch with 3/4 inch insulation over 50 feet of allowable run.

Warranty & Reliability

Ten-year parts coverage applies upon online registration, covering compressor, heat exchanger, coil, and controls. This protects your investment through typical equipment life but requires upfront registration to activate. Goodman's warranty honors labor only on compressor failures during year one, shifting labor costs to you after that window closes.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU100,000
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
Tonnage3.5 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 Number7368844
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
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 show 35,000 cooling BTU but label it a 3-ton system? +
Tonnage refers to 12,000 BTU per ton, making 3 tons equal 36,000 BTU. The 35,000 BTU rating is the actual certified output at rated conditions per AHRI certificate 7368844. Real-world cooling capacity depends on proper refrigerant charge, airflow, and condenser access to outdoor air. Expect 32,000 to 36,000 BTU depending on installation quality.
Can this unit work with existing R22 refrigerant systems? +
The condenser accepts either R410A or R22, but mixing refrigerants is illegal and creates safety hazards. If replacing an R22 condenser, the entire system must convert to R410A to match your existing furnace coil specifications. Consult your installer before assuming backward compatibility.
How much will this system reduce my heating and cooling costs compared to an older unit? +
Replacing an 80% AFUE furnace saves approximately 16% on heating fuel annually. The 18 SEER2 condenser versus an old 10 SEER unit cuts cooling costs by 40-45%. Combined annual savings typically range from $300 to $600 depending on climate zone, energy rates, and thermostat management. Payback occurs in 4-6 years for many homeowners.
How does this compare to high-end brands like Carrier or Lennox at similar tonnage? +
Premium brands charge 50-70% more for comparable SEER2 and AFUE ratings. You gain quieter operation, extended warranties, and faster parts availability. Goodman's trade-off is acceptable reliability for cost savings. Most contractors see no durability difference in normal residential use, making Goodman the smart choice for budget-conscious replacements.
What happens if I don't register the warranty online? +
The warranty voids if not registered within 30 days of installation. Without registration, you lose parts coverage entirely. Some contractors register units for customers automatically, but confirm your installer handles this step to protect your investment.

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