Independent Review · Updated June 2026

3 Ton 17 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency modulating gas furnace with two-stage cooling, Energy Star rated.

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 17 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
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// Bottom Line
This system excels for homeowners in mixed climates who prioritize heating efficiency and year-round comfort. The 97% AFUE furnace and two-stage condenser design make it ideal for properties requiring both robust heating and modulated cooling without oversizing equipment.

Review

Goodman's modulating gas furnace and air conditioner combination targets efficiency-conscious homeowners seeking better comfort control than older equipment provides. This downflow configuration works in basements, crawlspaces, or utility closets where horizontal airflow suits the home's layout. The 97% AFUE rating and Energy Star certification signal solid engineering, while the two-stage condenser approach differentiates it from basic single-stage competitors. Online Supply distributes this unit under SKU LS38783850 with AHRI verification number 7424269.

The furnace delivers 60,000 BTU of heat using modulating burner technology, which gradually adjusts flame level rather than simply cycling on-off. The air conditioner produces 35,000 BTU cooling at 18 SEER1 efficiency through a two-stage scroll compressor and variable-speed ECM blower rated for 1,200 CFM maximum. This combination achieves better part-load performance than fixed-capacity systems, particularly in shoulder seasons when heating or cooling demand fluctuates hourly. Electrical requirements are moderate at 208-230V single-phase, requiring a 21.3 to 35 amp breaker.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency reduces heating costs substantially compared to standard 80-85% models
  • Modulating burner adjusts output in real-time rather than cycling on-off, improving comfort and lowering utility bills
  • Two-stage condenser with scroll compressor provides staged cooling, matching load requirements for better efficiency
  • Variable-speed ECM blower motor runs quietly at 71 dBA and uses less energy than fixed-speed alternatives
  • PVC exhaust compatibility simplifies venting in modern homes and enables condensing flue pipe installation
  • Energy Star certified with 18 SEER1 cooling rating and 10-year warranty with online registration

Cons

  • Spec sheet lists conflicting tonnage: header says 3 ton but specs show 5 ton cooling capacity, creating confusion during system sizing
  • 60,000 BTU heating output limits this to smaller homes or mild-winter regions, insufficient for large properties in cold climates
  • Electrical requirement of 208/230V single-phase may require panel upgrades in some installations, adding cost

Who Should Buy

Best For

Homeowners in moderate climates replacing aging furnaces want maximum heating efficiency without massive cooling capacity. This system suits homes under 2,000 square feet or those in regions where winter heating demands exceed summer cooling needs.

Consider Alternatives If

Contractors installing systems in homes larger than 2,500 square feet or in hot climates should source units with higher BTU ratings, as 60,000 BTU heating and 35,000 BTU cooling undersizes larger spaces.

3 Ton 17 SEER 97% AFUE 60,000 BTU Goodman Gas Furn
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Installation

Downflow design suits basements and utility closets with adequate clearance below the unit. PVC exhaust venting simplifies installation compared to metal flue pipes, reducing labor time. Technicians need 3/8-inch liquid line and 7/8-inch suction line connections with 3/4-inch insulation thickness specified. Proper airflow balance across the 1,200 CFM maximum requires competent ductwork sizing and sealing.

Warranty & Reliability

Goodman provides a 10-year parts warranty when owners complete online registration promptly after installation. This duration covers compressor, heat exchanger, and controls, offering reasonable peace-of-mind protection. Registration is essential, as non-registered units typically receive shorter coverage. Labor and service calls remain out-of-pocket expenses.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU60,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)71
Weight (in lbs)30.000000
FeatureSpec
AHRI Certificate Number7424269
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesTwo Stage Condenser
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Energy StarYes
Burner StagesModulating
Fuel TypePropane, Natural Gas
Height30"
Width21"
Depth21"
ResourcesCAPT Installation Manual CAPT 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 Size3/4"
Max Breaker Size35 amps
Min. Breaker Size21.3 amps
Tonnage5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the spec sheet show conflicting tonnage ratings? +
The product header lists 3 ton, but cooling specifications show 35,000 BTU output with 5 ton designation. This likely reflects a documentation error from the manufacturer or distributor. Confirm actual cooling capacity with your installer and match it to your home's square footage to avoid undersizing.
Can this furnace vent through plastic PVC pipe like newer condensing units? +
Yes, the 97% AFUE rating indicates a condensing furnace, which produces cooler exhaust suitable for PVC venting. This simplifies installation versus high-temperature metal flues, reduces venting material costs, and often allows shorter vent runs to exterior walls.
How does the modulating burner improve efficiency compared to standard two-stage furnaces? +
Modulating burners adjust output continuously between minimum and maximum firing rates, matching heating demand rather than cycling full-on or full-off. This prevents temperature swings, reduces fuel consumption, and extends equipment life by minimizing thermal stress on components.
Is 60,000 BTU enough to heat a 3,000-square-foot home in a cold climate? +
No. As a rule-of-thumb, homes need 40 to 60 BTU per square foot depending on climate and insulation. 60,000 BTU suits homes up to roughly 1,500-1,800 square feet in moderate climates. Colder regions or larger homes require 80,000-100,000 BTU or higher.
What warranty protection applies if I don't register the unit online? +
Unregistered units typically receive shorter warranty coverage, sometimes just 5 years instead of 10. Register immediately after installation to activate full coverage. Keep documentation handy in case you need to claim repairs within the warranty period.

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