Independent Review · Updated June 2026

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

High-efficiency two-stage system with 96% AFUE and 18 SEER1 cooling capability

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
$3225
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman horizontal furnace and air conditioner combo makes sense for homeowners upgrading older split systems or installing new equipment in tight spaces where a horizontal configuration is mandatory. The 96% AFUE furnace and 18 SEER1 condenser deliver solid heating and cooling efficiency, backed by legitimate Energy Star certification and a reasonable 10-year warranty.

Review

The Goodman 3-ton horizontal system represents a practical mid-range choice in the HVAC equipment market, blending solid efficiency with straightforward installation. At $3225, this unit sits in reasonable territory for homeowners upgrading from 10+ year old equipment or contractors standardizing on reliable Goodman platforms. The horizontal configuration specifically targets installations where vertical space is limited, such as attics with low clearance or basement installations where headroom above a furnace is restricted.

Performance numbers tell a compelling story for heating-focused climates. The furnace achieves 96% AFUE with dual-stage burners, meaning nearly every dollar spent on gas translates to usable heat. The cooling side delivers 35,000 BTU from a two-stage scroll compressor with 18 SEER1 rating, though the 71 dB noise level indicates moderate compressor activity during peak cooling. Variable-speed ECM blower technology modulates up to 2000 CFM, avoiding the energy waste of oversized constant-speed motors and improving dehumidification on humid days.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower heating bills, especially valuable in cold climates where furnace run time is substantial
  • 18 SEER1 cooling rating and two-stage compressor provide quiet operation at 71 dB and better humidity control than single-stage units
  • Variable-speed ECM blower motor adjusts airflow up to 2000 CFM, reducing energy waste during partial-load conditions
  • Horizontal A-coil configuration fits directly above furnaces in basements or attics, eliminating separate installation headaches
  • Two-stage gas burners support both natural gas and propane, offering fuel flexibility for rural or off-grid properties

Cons

  • Specs show conflicting tonnage claims: product title states 3 ton but specs list 5 ton cooling capacity, creating confusion about actual system size
  • 71 dB noise level is moderate but noticeable, particularly during high-stage cooling cycles in quiet residential settings
  • PVC exhaust flue requirement limits installation flexibility in older homes with existing masonry chimneys requiring retrofitting

Who Should Buy

Best For

Homeowners in heating-dominant climates who want maximum furnace efficiency and can accommodate a horizontal coil arrangement in attics or crawl spaces. Contractors replacing outdated systems with tight spatial constraints will appreciate the compact 24.5 inch height and straightforward sweat connection valve design.

Consider Alternatives If

Anyone needing a vertical upflow coil configuration or living where ductwork precludes downflow/horizontal airflow direction should look at alternative Goodman models designed for different orientations.

3 Ton 17 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
$3225
Buy at HVACDirect →

Installation

Installation requires standard HVAC practices: refrigerant line connections use 3/8 inch liquid and 7/8 inch suction lines with 3/4 inch foam insulation included for 50 feet of lineset. Electrical demands fall within typical home service specifications at 115V, 1-phase, 60Hz with 21.3 to 35 amp breaker sizing. PVC exhaust flue installation is mandatory and straightforward in new construction but may require venting modifications in homes with existing masonry chimneys. Sweat valve connections demand soldering skills or professional installation.

Warranty & Reliability

Online Supply backs this unit with a 10-year parts and labor warranty upon registration, which is competitive for equipment at this price point. The registration requirement is standard but non-negotiable for claim eligibility. Goodman's evaporator coil carries separate warranty coverage detailed in supplied documentation. Ten years of coverage provides solid protection against compressor failure and heat exchanger defects, though costs after year five may justify replacement over repair in some scenarios.

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 Number7368845
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

Does this unit actually cool 3 tons or 5 tons? +
The product title claims 3 ton capacity, but specifications list 5 ton tonnage with 35,000 BTU cooling output. This discrepancy suggests potential labeling error or refers to matched furnace capacity versus standalone condenser rating. Verify AHRI certificate 7368845 and contact Online Supply before purchase to clarify actual cooling tonnage for your application.
Can this horizontal coil work with my existing upflow furnace? +
No. This A-coil is specifically designed for downflow/horizontal airflow orientation. Installing it on an upflow furnace causes refrigerant distribution problems and voids warranty. You must either replace the furnace with a horizontal model or select a vertical upflow coil configuration designed for your current equipment.
How much will this system save on heating costs compared to an 80 AFUE furnace? +
The 96% AFUE rating versus 80% AFUE saves approximately 16,000 BTU per 100,000 BTU of gas burned. On a $1.20 per therm natural gas rate, annual savings reach roughly $190 for every 100,000 BTU of annual heating demand, typically $200 to $400 for cold-climate homes.
Is 18 SEER1 enough or should I wait for higher ratings? +
18 SEER1 cooling efficiency is solid for mid-range equipment. Top-tier systems reach 21+ SEER1 but cost 40% more. For moderate climates and average cooling loads, 18 SEER1 delivers payback within 8 to 10 years. Wait for higher ratings only if your budget permits and cooling costs are your primary concern.
What happens if I don't register the warranty? +
Warranty coverage becomes void without online registration. Online Supply requires registration proof for any claims. Register immediately after installation to activate the full 10-year protection period and ensure claim eligibility for compressor or heat exchanger failures.

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