Independent Review · Updated June 2026

3 Ton 17 SEER 96% AFUE 40,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

High-efficiency gas furnace and AC combo with 96% AFUE and 18 SEER1 rating

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 40,000 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 is an excellent choice for homeowners replacing aging systems or upgrading from single-stage units. The combination of 96% AFUE heating efficiency and 18 SEER1 cooling makes it competitive for moderate climates, though the price point suggests it's a bare-bones offering without premium features.

Review

This Goodman system positions itself as the value-conscious upgrade path for contractors and homeowners tired of aged equipment. The combination furnace and air conditioner approach simplifies installations by eliminating compatibility concerns between separate units. At $89, it's aggressively priced, though sourcing through Online Supply suggests this is an online-only, direct-to-consumer offering without traditional dealer markups. The 10-year warranty provides reasonable peace of mind, but the lack of premium features makes it compete directly against mid-tier alternatives rather than top-shelf systems.

Heating performance comes from a 40,000 BTU two-stage burner with 96% AFUE efficiency, translating to measurable gas savings over standard 80-85% units. Cooling delivers 35,000 BTU through a scroll compressor with two-stage operation and 18 SEER1 rating, enabling Energy Star qualification. The variable-speed ECM blower motor runs at 1,200 CFM maximum and adjusts automatically based on demand, which reduces energy consumption during partial-load periods. Electrical requirements are modest at 115V single-phase with 21.3 to 35 amp breaker sizing, making it compatible with most residential panels.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% models
  • 18 SEER1 cooling efficiency qualifies for Energy Star certification and most state rebates
  • Two-stage compressor and burner provide modulating capacity for better comfort and efficiency
  • Variable-speed ECM blower motor adjusts automatically, improving temperature consistency
  • Compact 21-inch width and A-coil design fit standard upflow installations with minimal space requirements
  • 10-year warranty with online registration provides reasonable protection for the investment

Cons

  • Spec sheet shows 35,000 cooling BTU but product title claims 3-ton (36,000 BTU), creating ambiguity about actual capacity
  • Title lists 17 SEER but specs show 18 SEER1, possible SEER2 rating mismatch requiring verification
  • No information on noise level during low-stage operation, only 71 dB max listed
  • Requires 115V single-phase power connection, limiting installation flexibility in some older homes
  • PVC exhaust flue requirement may add installation cost in homes with masonry chimneys

Who Should Buy

Best For

Contractors and DIY homeowners in mild to moderate climates looking for an affordable high-efficiency system that delivers real energy savings without premium pricing. This works particularly well as a full-system replacement where both heating and cooling need updates simultaneously.

Consider Alternatives If

Anyone in extreme cold climates wanting maximum heating output, homes with unreliable electrical service (needs dedicated 21-35 amp circuit), or buyers who need the absolute lowest sound operation during partial-load conditions.

3 Ton 17 SEER 96% AFUE 40,000 BTU Goodman Gas Furn
$89
Buy at HVACDirect →

Installation

Installation requires standard upflow or downflow configuration with PVC exhaust venting, available in plastic or PVC materials. The compact 21-inch width fits tight mechanical rooms. Refrigerant connections use 3/8-inch liquid lines and 7/8-inch suction lines with 3/4-inch insulation thickness and 50-foot maximum length. Two-stage operation requires slightly more complex wiring than single-stage equipment but remains within standard contractor scope. A dedicated 115V circuit with proper breaker sizing is mandatory before startup.

Warranty & Reliability

The 10-year warranty activates only upon online registration, which protects against compressor failure, refrigerant leaks, and structural defects. This is competitive for equipment at this price point but trails premium brands offering 12-15 year coverage. Registration is straightforward and should be completed before commissioning. Proof of purchase is required for claims, so retain all documentation.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU40,000
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
Height30"
Width21"
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.
AHRI Certificate Number7368841
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
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 title say 3-ton and 17 SEER but specs list 35,000 BTU and 18 SEER1? +
This appears to be a discrepancy between product listing copy and actual specifications. The 35,000 BTU cooling capacity falls short of true 3-ton (36,000 BTU) rating. The 18 SEER1 spec is the correct efficiency metric. Contact Online Supply to clarify exact tonnage before purchasing to ensure your system qualifies for expected rebates.
Can this system work in a downflow installation? +
Yes. The specs list both upflow and downflow configuration options, though the product name emphasizes upflow. Confirm your existing ductwork orientation and verify the coil orientation matches during installation. Either way requires proper refrigerant line routing and return-air placement.
How much money will I save on utility bills compared to an 80% AFUE furnace? +
Heating cost reduction depends on your gas prices and climate. In moderate climates, the 96% AFUE versus 80% AFUE difference typically saves 15-20% on heating bills. For a $1,200 annual heating cost, expect $180-240 in annual savings. Cooling savings from 18 SEER1 are harder to quantify without knowing your current equipment.
Should I buy this or choose a single-stage system to save money upfront? +
Two-stage equipment costs slightly more but recovers the investment through reduced energy use. The variable-speed blower and modulating compressor minimize runtime during mild weather, which single-stage units cannot achieve. Over 15-20 years, total cost of ownership favors two-stage systems in most climates.
What happens if I don't register the warranty online? +
Warranty coverage requires online registration within a specified period after installation. Failure to register may void the 10-year protection. Register immediately upon commissioning using your equipment serial number and proof of purchase from Online Supply.

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