Independent Review · Updated June 2026

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

High-efficiency two-stage system with 96% AFUE and 18 SEER1 at an aggressive price point

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 - Horizontal
Current Price
$89
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This horizontal 3-ton Goodman system makes sense for budget-conscious homeowners upgrading older furnaces or adding cooling to propane/natural gas heated homes. The 96% AFUE and 18 SEER1 ratings deliver measurable energy savings that typically recover the equipment cost within 5-7 years through lower utility bills.

Review

This Goodman system enters a crowded mid-range HVAC market with respectable efficiency numbers at an entry-level price. The 3-ton configuration suits single-story homes and smaller multi-level properties, while the horizontal design appeals to installers working in constrained attics and crawlspaces. Two-stage heating and cooling reflect modern equipment standards, moving beyond the on-off cycling that wastes energy in older systems. The 96% AFUE and 18 SEER1 ratings position it as a legitimate energy-saving upgrade, not a budget-basement compromise.

The furnace delivers 100,000 BTU heating across two burner stages, with the variable-speed ECM blower reaching 2,000 CFM maximum. The air conditioning side provides 35,000 BTU cooling through a two-stage scroll compressor operating on R410A or R22 refrigerant. The 18 SEER1 rating indicates good part-load efficiency, meaning the system avoids the wasteful full-blast operation common in single-stage units. At 71 dB, noise levels stay below most residential complaints. Suction lines accept 3/4-inch insulation, meeting modern installation standards for refrigerant temperature maintenance.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating fuel consumption and lowers winter utility bills noticeably
  • 18 SEER1 and two-stage cooling compressor handle variable load conditions without constant cycling
  • Variable-speed ECM blower motor automatically adjusts to room demand, improving comfort and reducing electricity use
  • Scroll compressor design is quieter at 71 dB and more reliable than reciprocating alternatives
  • PVC exhaust compatibility simplifies installation in tight attics without metal ductwork requirements
  • 10-year warranty with online registration provides solid coverage for major components

Cons

  • Spec sheet lists both 3-ton and 5-ton ratings, creating confusion about actual capacity and matched coil requirements
  • Cooling capacity shows 35,000 BTU, which underperforms typical 3-ton systems (36,000 BTU) and may require oversizing
  • Requires 21.3-35 amp breaker, limiting installation to homes with available electrical capacity

Who Should Buy

Best For

Homeowners in mixed climates with existing gas furnaces who need combined heating and cooling efficiency without premium pricing. DIY-handy contractors will appreciate the horizontal configuration and straightforward PVC exhaust installation for attic or crawlspace placement.

Consider Alternatives If

Anyone needing pure 3-ton cooling capacity or operating in regions where SEER2 ratings (not SEER1) are the efficiency standard should verify compatibility with existing ductwork and coil matching before purchasing.

3 Ton 17 SEER 96% AFUE 100,000 BTU Goodman Gas Fur
$89
Buy at HVACDirect →

Installation

Horizontal configuration mounts flat in attics without requiring vertical clearance. PVC exhaust simplifies venting through exterior walls or roofs, eliminating expensive metal ductwork. The system draws 115V single-phase power with breaker requirements between 21.3 and 35 amps, requiring dedicated circuits in older homes. Line sets ship pre-insulated up to 50 feet, covering most residential installations without field wrapping. Sweat-type valve connections demand basic soldering skills or professional help.

Warranty & Reliability

Goodman provides 10 years of parts coverage upon online registration, standard industry practice for this equipment tier. Warranty excludes labor and damage from improper installation, so homeowners should ensure professional setup. The warranty transfers to second owners on the same property, beneficial if you sell within the coverage period.

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
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 Number7368836
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 spec sheet show both 3-ton and 5-ton ratings? +
This appears to be a data error from the supplier. The product title and cooling capacity (35,000 BTU) indicate 3-ton operation. Contact the seller before purchasing to clarify exact tonnage, as coil matching depends on this specification being correct for system efficiency.
Can I install this in a vertical upflow basement configuration? +
Yes, the horizontal unit accommodates upflow/horizontal orientation. However, you'll need the coil matched for upflow operation in basement installations. Verify coil specifications match your ductwork layout before purchasing to avoid costly returns.
How much will this system reduce my heating bills compared to my 20-year-old furnace? +
The 96% AFUE versus older 80-85% AFUE systems typically saves 11-16% on heating costs annually. A $1,200 heating bill drops to roughly $1,008-$1,068. Payback typically occurs within 5-7 years depending on local gas prices and heating degree days.
Is 18 SEER1 outdated compared to newer SEER2 ratings I see online? +
SEER1 and SEER2 measure the same efficiency using different test methods. SEER2 typically reads 15-20% lower than SEER1 for comparable units. An 18 SEER1 roughly equals 14-15 SEER2, competitive with mid-range current equipment.
What happens if something breaks during year 8? +
The 10-year warranty covers compressor, condenser, and evaporator coil repairs or replacement at no parts cost. Labor and refrigerant charges remain your responsibility. Register online to activate the full warranty period immediately after installation.

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