Independent Review · Updated June 2026

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

High-efficiency two-stage system with ENERGY STAR rating and strong warranty coverage

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
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// Bottom Line
This Goodman system delivers solid efficiency for homeowners upgrading from older equipment or building out new HVAC installations. The 96% AFUE furnace and 18 SEER2 condenser make it competitive in the mid-to-premium segment, backed by Goodman's reputation for reliable equipment.

Review

Goodman's 3-ton combined gas furnace and air conditioning system targets homeowners seeking unified heating and cooling from a single, trusted manufacturer. This upflow configuration fits standard basement and attic installations common across North America. The system combines a 96% AFUE furnace with a two-stage 18 SEER2 condenser, placing it squarely in the efficiency-conscious mid-market where real energy savings matter without premium pricing.

Performance specs reflect genuine equipment capability. The furnace delivers 120,000 BTU heating with two-stage burners, while the condenser handles 35,000 BTU cooling across two compressor stages. Variable speed ECM motor technology reaches 2000 CFM maximum, enabling better humidity control and comfort during partial-load conditions. R410A refrigerant and sweat connection valves (3/8 inch liquid, 3/4 inch suction) represent current industry standards. The 71 dB noise level stays reasonable for residential operation.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces monthly heating costs by 15-25% compared to older single-stage units
  • 18 SEER2 rating on the condenser places it above standard 16 SEER2 baseline for real cooling savings
  • Variable speed ECM blower motor with 2000 CFM maximum capacity improves temperature consistency and air distribution
  • Two-stage compressor and burner system allows partial-load operation, cutting runtime and energy waste during mild weather
  • Lifetime heat exchanger warranty plus 10-year parts coverage with registration provides strong long-term protection

Cons

  • Spec sheet shows 120,000 BTU heating capacity but lacks clarity on actual heating output after flue loss
  • Two-stage design costs more upfront than single-stage alternatives, requiring 3-5 year payback on efficiency gains
  • Plastic PVC exhaust flue requirement limits installation flexibility in some retrofit applications

Who Should Buy

Best For

Homeowners in northern climates prioritizing heating efficiency or those replacing failed furnaces who want one system covering both heating and cooling needs. Contractors building new construction or major renovations benefit from the AHRI certification (7368842) and integrated two-stage design.

Consider Alternatives If

Budget-conscious buyers uncomfortable with upfront costs should compare single-stage alternatives, and anyone unable to run 115V 60Hz power near the condenser location should look at different placement options.

3 Ton 17 SEER 96% AFUE 120,000 BTU Goodman Gas Fur
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Installation

Installation requires 115V single-phase 60Hz power with breaker sizing between 21.3 and 35 amps, standard for most homes. The A-coil upflow design (34.5 inches tall, 24.5 inches wide, 28.75 inches deep) fits typical 16-inch on-center framing. Plastic PVC exhaust flue simplifies venting compared to metal alternatives. AHRI certificate 7368842 confirms proper match between furnace and condenser for warranty validation.

Warranty & Reliability

Goodman backs the heat exchanger for the lifetime of original ownership, protecting against the most expensive component failure. Parts coverage extends 10 years with online registration, covering compressor, blower motor, and control boards. This warranty structure reflects mid-tier confidence in component longevity. Registration is essential, as coverage lapses without documentation.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU120,000
RefrigerantR410A
Electrical115 V. 1 Phase 60 Hz
WarrantyLifetime Heat Exchanger and 10 Years Parts 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
Height34.5"
Width24.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Install Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7368842
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Burner StagesTwo
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Does the 18 SEER2 rating actually save money compared to 16 SEER2 systems? +
Yes, approximately 10-12% cooling energy reduction annually depending on climate. In moderate cooling zones, the difference costs $150-250 extra upfront but returns $20-40 yearly in avoided electricity. Hot climates see payback in 3-4 years. Payback extends to 5-7 years in mild climates where cooling demand is lower.
Can I install this in a horizontal attic configuration instead of upflow? +
Yes, the spec sheet lists upflow and horizontal capability. Horizontal installation requires proper condensate drain routing and support framing. Verify local code compliance and ensure adequate attic ventilation before installing. Contact Goodman technical support with your exact space dimensions for specific guidance.
What does 96% AFUE actually mean for my heating bill? +
AFUE measures furnace efficiency converting fuel to usable heat. 96% means only 4% of gas energy escapes through the flue, compared to 20% on older 80% AFUE units. Over a heating season in northern climates, this translates to roughly 15-20% lower gas bills, depending on thermostat settings and home insulation.
How does this compare to Lennox or Carrier two-stage systems at similar price points? +
Goodman offers stronger warranty depth (lifetime heat exchanger) and competitive efficiency ratings. Lennox typically charges 10-15% more for similar specs. Carrier emphasizes quieter operation. All three deliver reliable two-stage performance. Your choice often depends on local contractor support and parts availability in your service area.
What happens if I don't register the warranty within the required timeframe? +
Without registration, you lose the extended parts coverage and retain only manufacturer's implied warranty protections, which vary by state. Registration typically requires proof of installation and purchase within 90 days. Keep receipts and have your contractor complete paperwork immediately after startup.

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