Independent Review · Updated June 2026

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

96% AFUE furnace with 18 SEER2 cooling, two-stage efficiency 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 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 Goodman system works best for homeowners upgrading older equipment in moderate climates where the 96% AFUE heating and 18 SEER2 cooling balance efficiency gains with affordability. At $89, it's an exceptional entry point into high-efficiency dual-fuel systems for DIY installers or contractors buying components separately.

Review

Goodman's horizontal furnace and air conditioner combo targets cost-conscious buyers who refuse to sacrifice efficiency. This 100,000 BTU heating and 35,000 BTU cooling system combines two-stage reliability with modern variable-speed blower technology. The 96% AFUE rating and 18 SEER2 efficiency place it squarely in the high-performance category, yet pricing at $89 puts it in the accessible range for replacement projects and new construction where builders specify budget-friendly but capable equipment.

Real-world performance hinges on matched installation. The two-stage scroll compressor and variable-speed ECM blower deliver measurable savings, cutting heating costs 15-20% versus older 80% AFUE units and cooling costs 25-30% versus 13 SEER systems. At 71 dB, it's quieter than many competitors. The 10-year warranty covers manufacturer defects, though labor and refrigerant remain owner expenses. PVC exhaust compatibility suits modern condensing furnaces, while R410A refrigerant compliance future-proofs the investment.

Pros & Cons

Pros

  • 96% AFUE heating efficiency reduces natural gas consumption compared to 80% AFUE units, saving roughly $20-30 monthly on heating costs in cold climates
  • 18 SEER2 cooling rating delivers strong summer performance with two-stage compressor for part-load efficiency and quiet operation at 71 dB
  • Variable-speed ECM blower motor adjusts airflow up to 2000 CFM, improving comfort and humidity control versus single-speed designs
  • Two-stage burner matches heating output to demand, reducing short-cycling and extending equipment lifespan
  • Energy Star certified, qualifying buyers for utility rebates that often offset initial purchase cost
  • 10-year warranty with online registration provides solid protection for component failures

Cons

  • Actual tonnage rating is 5 tons but product title claims 3 tons, creating specification confusion that could lead to improper system sizing
  • 115V single-phase electrical requirement limits installation locations; properties with only 208V or 240V service need additional wiring
  • R410A refrigerant pricing is higher than older R22 systems, increasing servicing costs over the unit's 15-20 year lifespan
  • Horizontal configuration requires basement or attic space; homeowners in cramped layouts may need alternative orientations

Who Should Buy

Best For

This system suits homeowners in northern and central climates replacing 15+ year old furnaces, especially those planning to finance efficiency upgrades through energy utility rebates. Contractors stocking components for custom builds also benefit from the low price point and AHRI certification (7368844) that enables quick system matching.

Consider Alternatives If

Skip this if you need a 3-ton system, live in a mild climate where 96% AFUE doesn't justify cost, or your home has only 208V electrical service without upgrade capacity.

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

Installation

Horizontal downflow configuration requires 24.5-inch height and 26-inch width, fitting tight basement spaces and attic installations. Sweat valve connections demand soldering skills or licensed technician involvement. Minimum 21.3-amp breaker and 115V single-phase electrical service standard in most North American homes. PVC exhaust routing to exterior simplifies venting compared to metal ductwork, reducing installation complexity and cost by roughly 10-15%.

Warranty & Reliability

Ten years parts coverage applies after online registration, a critical step many buyers skip. This covers compressor scroll failure, motor burnout, and refrigerant leaks but excludes labor costs and seasonal maintenance. The AHRI certificate 7368844 validates pairing with compatible coils and furnace sections, protecting warranty status during matched installations. Registration timing is immediate purchase, not claim time.

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 Number7368844
Airflow DirectionDownflow/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 specifications list 5 ton? +
This appears to be a listing error from the supplier. The specs clearly state 5-ton tonnage, 35,000 BTU cooling capacity, and 100,000 BTU heating output. Verify with seller before purchase to ensure you're receiving the correct unit for your home's calculated load requirements.
Can I install this myself without a technician? +
Installation requires EPA Section 608 certification for refrigerant handling in all 50 states. Sweat valve connections need soldering expertise. Most homeowners should hire licensed technicians. DIY-capable contractors can handle assembly and electrical, but refrigerant operations must be certified work.
What's the difference between 18 SEER2 and the old SEER ratings I see on other units? +
SEER2 is the newer 2023 testing standard using real-world conditions. It's roughly 20% lower than equivalent SEER ratings. This unit's 18 SEER2 performs similarly to a 22 SEER unit under old testing. Both deliver substantial cooling efficiency gains over older 13 SEER systems.
How does this Goodman compare to Carrier or Lennox units in this price range? +
Goodman delivers equivalent efficiency at lower cost, sacrificing brand prestige and extended warranties. Carrier and Lennox typically cost 30-50% more for comparable ratings. Goodman maintains solid reliability, though some contractors report more service calls. Choose Goodman for budget-conscious replacement, premium brands for warranty peace-of-mind.
Will this qualify me for energy rebates? +
Energy Star certification opens doors to utility and manufacturer rebates, often $500-$2000 depending on your location and income. Check your local utility company website or ENERGY STAR rebate finder. Online registration activates manufacturer incentives within 10-14 days.

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