Independent Review · Updated June 2026

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

High-efficiency 3-ton combo system with 96% AFUE and 18 SEER1 at accessible 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 - Upflow
Current Price
$504
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system delivers genuine efficiency gains for homeowners upgrading older equipment or contractors building cost-effective packages. At $504 with Energy Star certification and a lifetime heat exchanger warranty, it balances performance and budget without cutting corners on either side.

Review

The Goodman 3-ton system at $504 represents solid value in the mid-market HVAC segment. This upflow configuration combines a gas furnace and air conditioner into one integrated package, making it attractive for new construction and system replacements. The unit ships ready for technician installation with all major components, AHRI certification number 7368836 in hand, and Energy Star qualification already earned. For contractors managing job costs without sacrificing performance specs, this model has become a reliable workhorse.

Performance numbers justify the mid-range positioning. The furnace operates at 96% AFUE with a two-stage burner and 100,000 BTU heating capacity, while the air conditioning side delivers 35,000 cooling BTU at 18 SEER1 efficiency using R410A refrigerant and a scroll compressor. The variable-speed ECM blower reaches 2,000 CFM maximum and handles both heating and cooling cycles intelligently. Two-stage operation on both sides means the system modulates output rather than cycling full-on, reducing runtime and improving comfort and efficiency.

Pros & Cons

Pros

  • 96% AFUE furnace rating exceeds most mid-tier systems and reduces heating costs significantly
  • 18 SEER1 cooling efficiency on the AC side qualifies for federal tax credits and rebates
  • Two-stage burner and two-stage compressor with variable-speed ECM blower for precise temperature control
  • Lifetime heat exchanger warranty plus 10 years parts coverage with registration provides real protection
  • PVC exhaust compatibility simplifies installation in modern homes without metal flue requirements
  • 3.5-ton capacity handles 3-ton loads efficiently while offering some headroom for mild climate zones

Cons

  • 71 dB noise level runs louder than premium scroll compressor units, noticeable during operation
  • Spec sheet title lists 100,000 BTU heating but actual tonnage is 3.5 tons, creating minor confusion on capacity matching
  • A-coil configuration requires upflow/horizontal orientation only, limiting retrofit flexibility in some attic or basement installations

Who Should Buy

Best For

Contractors building budget-conscious residential HVAC packages for climate zones 3-5, and homeowners replacing 15+ year old split systems who want measurable efficiency without premium pricing. This hits the sweet spot for those willing to accept standard noise levels in exchange for above-average performance.

Consider Alternatives If

Homeowners in very quiet neighborhoods, those needing a downsized 2.5-ton system for small condos, or buyers requiring ultra-high SEER2 ratings above 20 should evaluate higher-end Goodman lines or alternative manufacturers.

3 Ton 17 SEER 96% AFUE 100,000 BTU Goodman Gas Fur
$504
Buy at HVACDirect →

Installation

Installation requires 115V single-phase 60Hz power with a 21.3 to 35-amp breaker, well within standard residential service panels. The upflow/horizontal A-coil design fits attics and utility closets efficiently at 34.5 inches tall by 21 inches wide by 28.75 inches deep. PVC exhaust venting simplifies installation compared to older metal flue systems. Suction and liquid lines use standard 7/8-inch and 3/8-inch sweat connections with 3/4-inch insulation included on the suction line.

Warranty & Reliability

Coverage includes a lifetime heat exchanger warranty plus 10 years parts protection when registered online. The heat exchanger coverage offers genuine peace of mind since replacement costs typically run $800-1,200. Parts warranty covers compressor, blower motor, and controls for a full decade, though labor and refrigerant are customer responsibility. Registration is straightforward and required to activate benefits.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU100,000
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
Tonnage3.5 Ton
Valve TypeSweat
Height34.5"
Width21"
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 Number7368836
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 this system qualify for the federal HVAC tax credit? +
Yes. The 18 SEER1 air conditioner and 96% AFUE furnace both meet Energy Star requirements. Homeowners may claim up to $2,000 in federal tax credits for system installation, though specific eligibility depends on 2024-2025 program rules and your tax situation. Consult a tax professional with your AHRI certificate.
Can I use this in a horizontal attic installation instead of upflow? +
The spec sheet lists upflow/horizontal configuration, meaning it handles both orientations, but the A-coil design is optimized for vertical airflow. Horizontal installation is possible but requires careful ductwork planning. Discuss with your installer before purchase if you need guaranteed horizontal mount capability.
How does 18 SEER1 compare to older 13-14 SEER systems? +
This unit runs approximately 25-35% more efficiently on cooling than 13-14 SEER equipment, translating to $300-500 annual savings in moderate climates. Over 15 years, that efficiency gain covers much of the upfront cost difference compared to budget models.
Is this better than a Lennox or Carrier system at the same price point? +
Goodman competes directly with Lennox's XC13 and Carrier's 25HCE on specs and price. All three offer similar SEER and AFUE ratings. Goodman's lifetime heat exchanger warranty is more generous than Carrier's 5-year equivalent. Lennox typically costs $100-200 more but offers slightly quieter operation.
What does the 10-year parts warranty actually cover? +
It covers compressor failure, motor defects, and control board issues after registration. It does not cover labor, refrigerant, or damage from improper installation. Manufacturer will replace failed parts at no cost during the warranty period.

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