Independent Review · Updated June 2026

3 Ton 17 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

Budget-friendly 96% AFUE furnace with solid two-stage cooling efficiency

7.8
IndustrialRank Score
Efficiency
8.2
Reliability
7.6
Value
8.4
Installation
8.1
Warranty
7.9
3 Ton 17 SEER 96% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$89
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Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman unit makes sense for budget-conscious homeowners replacing aging systems in moderate climates where heating dominates. The 96% AFUE keeps utility bills competitive, and the horizontal configuration fits tight attic spaces where vertical units won't work.

Review

Goodman's TX3N4 represents mainstream HVAC equipment, emphasizing reliability and affordability over cutting-edge efficiency. Priced at $89 for the furnace head unit, this horizontal system targets budget-aware homeowners and contractors managing renovation budgets. The combination of 96% AFUE heating with 18 SEER cooling positions it as a competent all-around performer for mixed climates, though it won't lead any efficiency charts.

Performance specs tell a straightforward story. The furnace delivers 120,000 BTU heating output with two-stage burner operation, while the paired air conditioning side handles 35,000 BTU with two-stage condenser compression. Maximum airflow reaches 2,000 CFM through the variable-speed ECM blower, allowing the system to modulate output based on actual demand. These specifications deliver adequate comfort for 3-ton cooling requirements across most residential applications.

Pros & Cons

Pros

  • 96% AFUE heating efficiency qualifies for Energy Star and many utility rebates, reducing long-term operating costs
  • Two-stage burner and two-stage condenser provide better comfort and efficiency than single-stage competitors at this price point
  • Variable-speed ECM blower motor maximizes comfort during partial-load operation and reduces electricity consumption compared to fixed-speed designs
  • Horizontal configuration and compact footprint (26" x 24.5" x 21.125") ideal for attics, basements, and tight mechanical spaces
  • 10-year parts warranty with online registration covers major components without additional cost

Cons

  • SEER rating of 18 lags behind modern 19+ SEER systems, meaning higher summer cooling costs in hot climates
  • 71 dB noise level is moderately loud during operation, which may be noticeable in open floor plans with nearby living spaces
  • Requires PVC/plastic exhaust flue, limiting installation flexibility in older homes with masonry chimneys or specific venting constraints

Who Should Buy

Best For

Homeowners in northern and moderate climates replacing 15+ year old furnaces want maximum heating efficiency without spending $3,000+ on premium units. Contractors installing horizontal systems in tight attics or crawlspaces benefit from the compact size and straightforward two-stage configuration.

Consider Alternatives If

Buyers in hot climates prioritizing summer cooling efficiency should look at systems rated 19+ SEER instead. Those with existing masonry flue systems or noise-sensitive environments should evaluate alternatives.

3 Ton 17 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$89
Buy at HVACDirect →

Installation

Installation requires 208/230V single-phase power and a 21.9 to 35-amp breaker. The horizontal orientation simplifies positioning in attics and crawlspaces where vertical units create clearance problems. Connections use standard sweat-type valves with 3/8-inch liquid line and 7/8-inch suction line. PVC flue venting is mandatory, which may require ductwork modification in homes with existing masonry chimneys.

Warranty & Reliability

Goodman provides a 10-year parts warranty on compressors, heat exchangers, and major components when you register online. This coverage is competitive at the budget tier but trails premium manufacturers offering 10-year labor warranties. Registration is straightforward and provides documented protection for potential failures during the critical first decade of operation.

Specifications

SKUTX3N4
Brand/ManufacturerGoodman
Cooling BTU35,000
Heating BTU120,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)2.500000
FeatureSpec
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
Energy StarYes
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height24.5"
Width26"
Depth21.125"
ResourcesCHPF Installation Manual CHPF 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.
SEER1 (Efficiency)18
Condenser StagesTwo Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size35 amps
Min. Breaker Size21.9 amps
Tonnage5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil

Frequently Asked Questions

How does the 96% AFUE rating translate to actual heating cost savings? +
At 96% AFUE, approximately $0.96 of every heating dollar becomes home warmth while only $0.04 escapes through exhaust. Compared to 80% AFUE units common in 2005-era homes, you'll save roughly 16 percent on heating bills, offsetting the purchase price within 5-7 years in northern climates.
Is the horizontal configuration difficult to install in an existing attic space? +
Not particularly. The 26-inch width and 24.5-inch height fit between standard floor joists and allow easy ductwork connections. You'll need proper return air pathways and must ensure adequate clearance around the intake, but contractors routinely install horizontal units in existing homes without major modifications.
Why does this system have an 18 SEER rating when modern units reach 22+ SEER? +
This is Goodman's entry-level AC pairing, using a two-stage compressor instead of variable-capacity designs. You sacrifice efficiency in part-load cooling scenarios, paying slightly higher summer electricity costs. The trade-off exists to deliver the lower $89 price point.
Can I use this system with my existing ductwork from a 1990s furnace? +
Probably, but have an HVAC contractor verify static pressure and CFM requirements. The 2,000 CFM maximum airflow matches many older systems, but undersized or heavily blocked ducts will reduce efficiency and comfort. Cleaning or redesigning ducts often costs less than equipment mismatch penalties.
Does Goodman cover labor costs if the system fails within 10 years? +
No. The 10-year warranty covers parts only. You'll pay for diagnostic service calls and technician labor separately, typically $150-$300 per visit. Consider extended service plans if budget is tight.

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