3 Ton 17 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow Review 2026

// Bottom Line

This Goodman unit suits homeowners in moderate climates who prioritize heating efficiency and want a reliable two-stage system without premium pricing. The 96% AFUE furnace and 18 SEER1 air conditioner deliver solid year-round performance for mixed climates where both heating and cooling matter.

Review

The Goodman 3-ton downflow system pairs a high-efficiency gas furnace with a two-stage air conditioner, targeting homeowners seeking reliable performance without flagship pricing at $3,198. Online Supply positions this as an Energy Star unit, and the specs largely support that claim. The furnace delivers 60,000 BTU heating output with 96% AFUE efficiency, while the condenser unit handles 35,000 BTU cooling capacity. However, that cooling BTU number creates confusion around true tonnage rating, which we'll address throughout this review.

Efficiency credentials impress on both sides. The furnace's two-stage burners and variable-speed ECM blower motor work together to maintain comfort while avoiding the energy waste of constant on-off cycling. The 18 SEER1 cooling rating reflects the scroll compressor's two-stage operation, which modulates capacity in moderate conditions rather than running flat-out. AHRI Certificate 7368838 confirms matched component pairing. At 115V single-phase 60Hz with a maximum 35-amp breaker requirement, this unit integrates into standard residential electrical service without upgrades.

Pros & Cons

Pros

96% AFUE furnace efficiency reduces heating bills in cold climates, backed by two-stage burners and variable-speed ECM blower
18 SEER1 cooling efficiency with two-stage scroll compressor qualifies for Energy Star certification and utility rebates
Two-stage operation minimizes short cycling, improving comfort and compressor lifespan in both heating and cooling modes
Variable-speed ECM blower motor runs quieter and more efficiently than single-speed alternatives at 71 dB
PVC exhaust flue requirement simplifies installation compared to metal ductwork in retrofit applications

Cons

35,000 BTU cooling capacity falls short of the stated 3-ton claim, creating a significant spec mismatch that raises accuracy concerns
No information on low-ambient cooling capability, problematic for areas with hot summers or commercial applications
Refrigerant compatibility with both R410A and R22 suggests this may be legacy inventory rather than current-generation equipment

Who Should Buy

Best For

Homeowners in mixed climates replacing aging gas furnaces who value heating efficiency and want an affordable two-stage system. Contractors stocking reliable equipment for mid-range residential retrofits will appreciate the straightforward installation and solid performance metrics.

Consider Alternatives If

Anyone in hot climates needing maximum cooling capacity should look for units with higher BTU ratings, as 35,000 BTU cooling is undersized for true 3-ton applications.

3 Ton 17 SEER 96% AFUE 60,000 BTU Goodman Gas Furn

$3198

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Installation

Downflow configuration suits basements and crawl spaces where the unit sits above the main floor. The 3/8-inch liquid line and 7/8-inch suction line require standard refrigerant connections, while PVC exhaust venting simplifies ductwork compared to metal alternatives. Weight of 30 pounds keeps the unit portable for residential installation. Dimensions of 30 inches tall by 17.5 inches wide by 21 inches deep demand careful space planning in tight mechanical rooms.

Warranty & Reliability

The 10-year full parts warranty requires online registration to activate, common in today's market. This timeframe covers compressor and major components, protecting against manufacturing defects. However, labor and Freon are typically excluded, so expect service calls to cost more than parts alone. Registration is straightforward but must happen during initial installation.

Specifications

SKU	LS38783850
Brand/Manufacturer	Online Supply
Cooling BTU	35,000
Heating BTU	60,000
Refrigerant	R410A or R22
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	71
Weight (in lbs)	30.000000
Feature	Spec
Product Features	Rebate Available
Energy Star	Yes
SEER1 (Efficiency)	18
Condenser Stages	Two Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	35 amps
Min. Breaker Size	21.3 amps
Tonnage	3 Ton
Valve Type	Sweat
Height	30"
Width	17.5"
Depth	21"
Resources	CAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 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 Number	7368838
Airflow Direction	Downflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	96%
Blower Motor	Variable Speed - ECM
Maximum CFM	1200
Configuration	Upflow / Downflow
Burner Stages	Two
Fuel Type	Propane, Natural Gas
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

Why does the spec sheet list 35,000 BTU cooling when this is marketed as a 3-ton unit? +

Standard 3-ton air conditioning should deliver 36,000 BTU. The 35,000 BTU rating is slightly undersized, suggesting either a spec error or that Online Supply rounded down. Request clarification from the seller before purchasing to confirm actual capacity against your load calculation.

Will this furnace work with my existing ductwork designed for a downflow system? +

Yes, the downflow configuration specifically supports basement installations. Verify your return and supply plenum sizes match the 1,200 maximum CFM blower output. Have an HVAC contractor confirm duct sizing, as undersized ducts create pressure problems and reduce efficiency gains.

How much can I expect to save on heating costs with 96% AFUE compared to an old 80% furnace? +

A 16-point AFUE improvement typically cuts heating bills by 15-20 percent, depending on climate and usage. In a northern climate burning $1,500 annually for heat, expect savings of $225-$300 yearly. Payback depends on installation costs and local energy prices.

Is this system comparable to higher-priced Goodman or Lennox models at $4,500 plus? +

This unit covers the core performance needs for mixed climates, but lacks some premium features like modulating gas valves or scroll compressors with enhanced efficiency. Premium units deliver SEER2 ratings of 20-22 and AFUE near 98 percent, worth considering if you plan 15 plus years ownership.

Do I need to register the warranty immediately, or can I do it later? +

Register during installation to activate the full 10-year coverage. Most manufacturers require registration within 30-60 days of purchase. Delaying risks losing warranty protection if the unit fails before you register.

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