Independent Review · Updated June 2026

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

High-efficiency combo system with 96% AFUE heating and 18 SEER2 cooling at contractor 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
$736
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system delivers genuine efficiency gains with its 96% AFUE furnace and 18 SEER2 cooling capacity, making it ideal for homeowners replacing aging equipment in moderate to cold climates. The $736 price point is genuinely competitive for a matched pair with solid specs and manufacturer backing.

Review

The Goodman 3 Ton Upflow Gas Furnace and Air Conditioner System represents the midrange efficiency sweet spot for residential HVAC. At $736, it positions itself as an accessible upgrade path for homeowners tired of aging equipment but unwilling to jump to premium brands. This matched pair carries genuine engineering: a 96% AFUE furnace paired with an 18 SEER2 air conditioner, both certified by AHRI. Online Supply's retail pricing makes this competitive against local contractor quotes.

Performance specs tell a practical story. The furnace delivers 100,000 BTU of heating output with two-stage burner operation, meaning it modulates down to part capacity most of the time. The air conditioner produces 35,000 BTU cooling with a scroll compressor and two-stage design, hitting that 18 SEER2 rating with R410A refrigerant. The variable-speed ECM blower hits 2000 CFM maximum, adapting airflow rather than running full-blast constantly. This approach cuts utility bills 15-25% versus single-stage equipment.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency reduces heating costs significantly compared to 80-85% systems common in older homes
  • 18 SEER2 cooling efficiency qualifies for Energy Star certification and rebates in many utility territories
  • Variable-speed ECM blower motor adjusts output automatically, improving comfort and reducing runtime waste
  • Two-stage burner and two-stage compressor enable efficient partial-load operation 80% of the year
  • Lifetime heat exchanger warranty protects against the costliest potential failure point
  • A-coil design fits in attics and basements, accommodating upflow and horizontal configurations

Cons

  • 71 dB noise level during cooling is moderately loud, noticeable near a bedroom or living space
  • Tonnage mismatch noted in specs, 3 ton claimed but 3.5 ton listed, may indicate SKU confusion
  • Requires 21.3 to 35 amp breaker, forcing some panel upgrades in older homes with limited capacity

Who Should Buy

Best For

Homeowners in northern climates replacing furnaces from the 1990s or early 2000s will see immediate monthly savings. Contractors stocking matched systems for quick turnarounds benefit from the predictable performance and AHRI certification number 7368836.

Consider Alternatives If

Budget-conscious buyers seeking equipment under $600 or anyone needing a whisper-quiet system should explore alternatives, as this unit prioritizes efficiency over silent operation.

3 Ton 17 SEER 96% AFUE 100,000 BTU Goodman Gas Fur
$736
Buy at HVACDirect →

Installation

Installation demands standard HVAC skills and materials. The unit requires 115V, 1-phase power with 21.3 to 35 amp breaker sizing, necessitating panel upgrades in older homes. Plastic PVC exhaust venting is required for the furnace. Suction and liquid lines measure 7/8 inches and 3/8 inches respectively, with 50-foot insulated line sets available. The A-coil measures 34.5 inches tall, 21 inches wide, and 28.75 inches deep, fitting most attics and closets.

Warranty & Reliability

Goodman backs the heat exchanger for the life of the system, meaning zero cost if internal corrosion occurs, the number-one furnace failure point. Parts carry 10-year coverage with online registration required. This two-tier structure protects your investment while encouraging proper maintenance. Labor remains the buyer's responsibility after year one.

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 tax credits or rebates? +
The 96% AFUE and 18 SEER2 ratings qualify for Energy Star designation. Many states and utilities offer $300-800 rebates for systems meeting these thresholds. Register online with Goodman and contact your local utility to confirm eligibility in your area.
Will this fit my attic if I have limited vertical space? +
The 34.5-inch height fits most attics, but measure first. The unit operates in both upflow and horizontal configurations, providing flexibility. Contractors can rotate the A-coil to accommodate tight spaces, though this requires field engineering.
How does 18 SEER2 compare to older equipment I might replace? +
A 10-year-old unit likely operates at 10-13 SEER. This 18 SEER2 system reduces cooling electricity consumption by 30-40%. In warm climates, expect $30-60 monthly cooling savings, recovering the equipment cost in 10-14 years.
Should I buy this or a higher-tier Goodman or different brand? +
Premium units hit 21-23 SEER2 and 98% AFUE, cutting annual energy use 5-8% further but costing $1500-2200 more. This model represents 85-90% of maximum efficiency at 60% of premium pricing. Choose based on climate severity and budget.
What happens if the heat exchanger cracks? +
Goodman replaces it free under lifetime warranty. You pay only labor and refrigerant recharge, typically $500-900. This protection is uncommon at this price point and addresses the most expensive failure mode.

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