Independent Review · Updated June 2026

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

High-efficiency 3-ton combo 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 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$89
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system works well for homeowners upgrading older furnaces or replacing failed units in moderate climates. The 96% AFUE heating efficiency and 18 SEER1 cooling make it a solid performer for the price, especially with rebates available.

Review

The Goodman 3-ton combo furnace and air conditioner system sits in the sweet spot for value-conscious upgrades. This horizontal-configuration unit pairs a 120,000 BTU furnace with a 35,000 BTU condenser in a compact footprint suitable for attics or basements. At $89 before rebates, it's priced to compete with mid-tier equipment while delivering legitimate efficiency gains over legacy systems that dominate contractor service calls.

Heating efficiency hits 96% AFUE, which translates to roughly 96 cents of every fuel dollar converted to warmth, compared to 80% from units installed before 2015. The air conditioner achieves 18 SEER1 efficiency with a two-stage scroll compressor that scales output, reducing cycling and noise to 71 dB. The variable-speed ECM blower motor runs at partial capacity during mild weather, cutting electrical draw significantly. This modulating design feels less aggressive than single-stage equipment, improving comfort consistency.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs by 20-30% versus 80% AFUE older units
  • 18 SEER1 air conditioner rating qualifies for Energy Star certification and utility rebates
  • Two-stage compressor and two-stage burner provide modulating comfort and lower runtime noise at 71 dB
  • Variable-speed ECM blower motor runs only as fast as needed, cutting electricity consumption
  • 10-year warranty with online registration covers parts and labor for most component failures
  • Horizontal configuration fits tight attic or basement spaces where upright units won't fit

Cons

  • Title claims 3-ton cooling but specs show 5-ton unit with 35,000 BTU output, creating confusion
  • SEER1 rating of 18 is good but not top-tier, older high-efficiency models reach 20+ SEER2
  • Requires PVC exhaust flue installation and proper refrigerant line sizing, not a basic swap
  • R410A/R22 compatibility adds complexity during future service calls or repairs

Who Should Buy

Best For

Homeowners in mixed climates who need both solid heating and cooling efficiency without premium pricing. Contractors upgrading systems for budget-conscious clients who want real savings on utility bills and qualify for local rebates.

Consider Alternatives If

Anyone in extreme cold climates should consider higher AFUE models, and those in hot regions may want 20+ SEER2 units for peak efficiency.

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

Installation

Installation requires standard HVAC tools and intermediate skill. Refrigerant lines must be properly sized (3/8-inch liquid, 7/8-inch suction with 3/4-inch insulation), and PVC exhaust flue venting is mandatory, not optional. Horizontal mounting needs secure brackets and adequate clearance for airflow. Professional installation costs typically range $1,200 to $2,000 depending on ductwork condition and local labor rates.

Warranty & Reliability

Ten-year parts and labor warranty applies after online registration, covering compressor, heat exchanger, and controls. This registration requirement is non-negotiable and must happen within the purchase window. Coverage excludes damage from improper installation, lack of maintenance, or refrigerant leaks caused by external factors.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU120,000
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
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.
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
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 show 5-ton tonnage? +
The cooling output is 35,000 BTU, which equals approximately 2.9 tons, matching the title. The 5-ton specification appears to reference the furnace or system classification. This discrepancy reflects inconsistent manufacturer labeling. Always verify actual BTU numbers, not tonnage estimates alone.
Can I install this in a tight attic space? +
Yes, the horizontal configuration is designed for confined spaces. Dimensions are 50 inches long, 26 inches wide, and 24.5 inches tall. You need clearance for airflow and refrigerant lines on both sides. Verify attic joists can support 30 pounds plus mounting hardware.
Will this system qualify me for energy rebates? +
Likely yes. The 96% AFUE and Energy Star certification make it eligible for most state and utility rebates, typically $300 to $1,500 total. Check your local utility website for current programs. Rebates rarely require online registration but ask your installer to confirm.
How does this compare to higher SEER2 units? +
This 18 SEER1 unit is solid mid-tier equipment. Newer 20+ SEER2 models cool 10-15% more efficiently but cost $2,000 to $4,000 more. For moderate climates, the payback period on premium units exceeds 10 years. This unit balances upfront cost with reasonable long-term savings.
What happens after the 10-year warranty expires? +
You're responsible for all repairs and parts costs. Goodman components are widely available and relatively affordable to service. Budget $500 to $1,500 for typical compressor or heat exchanger replacement outside warranty.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.