Independent Review · Updated June 2026

3 Ton 17 SEER 97% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency modulating furnace with 97% AFUE and Energy Star certified cooling

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 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
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// Bottom Line
This Goodman system is ideal for homeowners and contractors upgrading to a high-efficiency split system in downflow or horizontal applications. The 97% AFUE furnace and SEER1 18 condenser deliver measurable energy savings, especially in mixed climates where both heating and cooling see heavy use.

Review

The Goodman 3-ton gas furnace and air conditioner system targets the competitive residential replacement market with solid efficiency credentials. Badged as a 97% AFUE furnace paired with an SEER1 18 condenser, this unit checks boxes for homeowners seeking Energy Star certification and lower operating costs. Online Supply prices it aggressively, and the rebate eligibility adds real incentive value for budget-conscious buyers looking to reduce upfront expense.

On paper, the numbers look strong. The furnace delivers 100,000 BTU of modulating heat output with a 97% AFUE rating, meaning 97 cents of every dollar spent on gas becomes usable heat. The air conditioner side produces 35,000 BTU cooling capacity with an 18 SEER1 rating and two-stage scroll compressor. The variable-speed ECM blower motor maxes at 2000 CFM, adjusting speed to match demand rather than cycling constantly, which keeps noise at a reasonable 71 dBA.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency beats most residential gas furnaces on the market
  • SEER1 18 condenser unit qualifies for Energy Star, reducing cooling energy costs
  • Modulating burner stages adjust to actual heating demand, not just on/off cycling
  • Variable-speed ECM blower motor optimizes airflow and reduces runtime noise to 71 dBA
  • Two-stage scroll compressor handles partial-load cooling efficiently

Cons

  • Spec sheet lists conflicting tonnage, 3 ton in title but 5 ton in specs, creating confusion
  • Cooling capacity of 35,000 BTU suggests this may be oversized or mislabeled for true 3-ton operation
  • PVC exhaust flue requirement adds cost in regions where metal flue venting is standard

Who Should Buy

Best For

Homeowners upgrading an older furnace and AC unit in downflow installations, particularly those motivated by lower utility bills. Contractors handling residential replacement jobs in areas accepting PVC exhaust venting will appreciate the modulating efficiency and rebate eligibility.

Consider Alternatives If

Projects requiring upflow-only configuration or metal flue venting, and buyers uncertain about whether 3-ton or 5-ton capacity matches their home's actual load.

3 Ton 17 SEER 97% AFUE 100,000 BTU Goodman Gas Fur
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Installation

This downflow configuration suits basements or attics where ductwork feeds downward or horizontally. The unit requires 115V single-phase 60Hz power with a 21.3 to 35 amp breaker, making it compatible with standard residential electrical. Critical for installers, the PVC plastic exhaust flue requirement differs from traditional metal venting, so verify local code acceptance before committing.

Warranty & Reliability

Goodman backs this system with a 10-year parts and labor warranty upon online registration. This is competitive for the residential market and covers the compressor, furnace heat exchanger, and coil equally. Registration is simple but mandatory, so contractors should advise homeowners not to skip this step.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU100,000
RefrigerantR410A
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"
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.
AHRI Certificate Number7424272
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Burner StagesModulating
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 spec sheet say both 3 ton and 5 ton tonnage? +
This is a data inconsistency in the product listing. The title claims 3 ton, but specs list 5 ton. The 35,000 BTU cooling capacity actually aligns closer to 3-ton output. Contact Online Supply for clarification before purchasing to confirm your actual system size.
Can this furnace use propane instead of natural gas? +
Yes. The fuel type spec lists both propane and natural gas compatibility. However, propane conversion typically requires field adjustment and a different orifice kit. Your HVAC technician must configure it correctly for your fuel source.
Is SEER1 18 significantly better than SEER2? +
The spec lists SEER1 18, which is the older rating standard. SEER2 is the current DOE metric and rates 15-20% lower than SEER1 equivalents. A SEER1 18 likely translates to roughly SEER2 14-15, still respectable but not quite as impressive under modern measurement.
How does the 97% AFUE compare to heat pump systems? +
At 97% AFUE, this furnace is excellent for gas heating. Heat pumps typically deliver 200-300% efficiency in moderate climates but fail below 25 degrees Fahrenheit. In cold winters, this gas furnace outperforms heat pumps and costs less upfront.
What does the 10-year warranty actually cover? +
It covers defects in compressors, heat exchangers, and coils with online registration. Labor and parts are included. Normal wear, improper installation, and lack of maintenance void coverage. Always register immediately after installation.

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