Independent Review · Updated June 2026

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

High-efficiency Goodman system with 96% AFUE and variable-speed blower at budget price

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 - Upflow
Current Price
$89
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system is ideal for budget-conscious homeowners in moderate climates who want solid heating efficiency without premium pricing. The 96% AFUE furnace and variable-speed ECM blower deliver genuine energy savings, especially in natural gas markets where furnace runtime is substantial.

Review

The Goodman 3-ton gas furnace and air conditioner system positioned at $89 represents solid mid-market value for contractors and homeowners building complete HVAC solutions on budget constraints. Goodman maintains consistent presence in value segments without sacrificing core engineering. This upflow configuration suits standard basement or closet installations across residential applications. The system carries AHRI certification number 7368842 and qualifies for Energy Star designation, signaling compliance with current efficiency standards. Straightforward specifications and proven component selection make this an accessible option for replacement or new construction projects.

Performance metrics show genuine heating capability with 120,000 BTU output and 96% AFUE efficiency, meaning 96 cents of every gas dollar converts to usable heat. The variable-speed ECM blower motor runs at 2000 CFM maximum and adjusts output intelligently, reducing energy waste during mild heating demand. Cooling delivers 35,000 BTU with R410A refrigerant across a scroll compressor paired with two-stage condenser operation. The 17 SEER cooling efficiency balances performance against cost. Electrical requirements are manageable at 208/230V, 1-phase, 60Hz with breaker sizing between 21.9 and 35 amps for standard residential panels.

Pros & Cons

Pros

  • 96% AFUE furnace exceeds standard requirements and qualifies for many utility rebates, reducing actual cost below $89
  • Variable-speed ECM blower motor improves comfort by ramping airflow gradually, reducing temperature swings and noise
  • Two-stage burner and condenser provide flexibility for part-load operation, enhancing efficiency on mild days
  • Flexible fuel compatibility with both natural gas and propane gives installation flexibility across regions
  • PVC exhaust flue requirement simplifies venting and reduces corrosion concerns versus metal flues

Cons

  • SEER rating listed as 18 appears inconsistent with 17 SEER marketing claim, creating specification confusion
  • 71 dB noise level is audible during operation, particularly during compressor staging
  • SKU TX3N4 tonnage specs conflict (marketed as 3-ton, specs show 5-ton), requiring dealer clarification before purchase

Who Should Buy

Best For

Homeowners in cold-weather climates replacing aging furnaces should prioritize this unit for its high AFUE and long heating season payback. Contractors seeking reliable value-tier equipment for primary heating in gas-dependent markets will appreciate the two-stage design and straightforward installation requirements.

Consider Alternatives If

Buyers in mild climates where cooling dominates annual runtime or those seeking whisper-quiet operation at minimum capacity should evaluate premium units with better sound ratings.

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

Installation

Installation demands PVC or plastic exhaust flue venting, which simplifies material sourcing and reduces corrosion maintenance versus older metal venting. The upflow/downflow configuration adapts to basement, closet, or horizontal installations with minimal ductwork redesign. Unit dimensions (30 inches tall, 24.5 inches wide, 21 inches deep) and 2,500 pound weight require standard equipment and two technicians for safe positioning. Refrigerant line sizing uses industry-standard 3/8 inch and 7/8 inch sweat connections, supported by straightforward CAPF installation documentation.

Warranty & Reliability

Goodman provides 10-year parts coverage when you register the unit online, a standard commitment for mid-tier equipment. This extends protection against compressor failure, heat exchanger defects, and blower motor issues. Registration is straightforward through Goodman's website. No labor coverage exists beyond parts, so service calls remain homeowner responsibility. The evaporator coil carries separate warranty coverage documented in included materials.

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
ConfigurationUpflow / Downflow
Energy StarYes
Burner StagesTwo
Fuel TypePropane, Natural Gas
Height30"
Width24.5"
Depth21"
ResourcesCAPF Installation Manual CAPF 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

Does the 96% AFUE rating qualify me for energy rebates? +
Yes. Most utility companies offer $300 to $600 rebates for furnaces exceeding 95% AFUE. Check your local provider's current programs. Some require pre-purchase approval. The registered 10-year warranty often accelerates rebate processing through manufacturer partnerships.
Can I install this in a horizontal attic space? +
The specs allow upflow/downflow configuration, but horizontal attic mounting requires return and supply ductwork planning. Consult installation manual for slope requirements on the PVC exhaust flue. Most contractors position the unit vertically in closets or basements to simplify installation.
How does the variable-speed blower improve comfort? +
The ECM blower ramps speed gradually rather than cycling full on/off, maintaining steadier temperature and humidity. This reduces drafts, noise, and temperature swings typical of single-stage motors. Real-world benefit: more consistent comfort during mild shoulder seasons when heating runs frequently but briefly.
What's the difference between this 3-ton and higher SEER models? +
This unit delivers 96% AFUE heating and 17 SEER cooling at accessible pricing. Premium alternatives offer 98% AFUE and 20+ SEER but cost 40 to 60 percent more. The payback difference narrows significantly below 10-year ownership horizons or in mild climates.
Does the 10-year warranty cover compressor failure? +
Yes. Goodman's registered warranty covers compressor defects and failure for 10 years. You pay for labor and refrigerant charges. Scroll compressors in two-stage units typically outlast warranties under proper maintenance and sizing.

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