Independent Review · Updated June 2026

3 Ton 17 SEER 97% AFUE 80,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

97% AFUE furnace with 18 SEER2 cooling at an aggressive price point

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 80,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$736
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This is an excellent choice for budget-conscious homeowners and contractors looking to replace older systems without overspending on premium brands. The 97% AFUE heating efficiency and 18 SEER2 cooling rating deliver solid performance, while the $736 price makes it one of the most accessible complete systems available today.

Review

Goodman has quietly become the value leader in HVAC, and this 3-ton downflow system exemplifies that strategy. At $736, it undercuts comparable Carrier and Lennox units by hundreds of dollars while matching or exceeding their efficiency ratings. The combination of an 80,000 BTU furnace with 97% AFUE and a 35,000 BTU air conditioner rated at 18 SEER2 positions this as a smart replacement for aging equipment in moderate climate zones.

Performance specs are genuinely impressive at this price tier. The modulating burner adjusts heat output continuously rather than cycling on and off, reducing temperature swings and energy consumption. The variable speed ECM blower runs at 1,600 CFM maximum and automatically adjusts based on heating and cooling demand. Operating at 71 decibels thanks to a two-stage scroll compressor, this system strikes a balance between comfort and efficiency that typically requires spending $1,200 to $1,500 more with premium brands.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency reduces heating costs significantly compared to standard 80-95% models
  • 18 SEER2 cooling rating qualifies for Energy Star and many regional utility rebates
  • Modulating burner and variable speed ECM blower optimize comfort and reduce energy waste
  • Two-stage compressor with scroll design runs quieter at 71 dB than single-stage alternatives
  • 10-year warranty with online registration provides solid long-term protection

Cons

  • SKU mismatch in specs, 3.5 ton tonnage, conflicts with 3 ton title creates confusion
  • Limited brand recognition compared to Carrier, Trane, or Lennox in contractor networks
  • Cooling capacity listed as both 35,000 BTU and 3 ton tonnage specification inconsistency

Who Should Buy

Best For

Homeowners replacing failed systems on tight budgets and contractors working on spec-build projects where efficiency ratings matter more than brand prestige. This system delivers genuine 97% AFUE heating and 18 SEER2 cooling performance at roughly half the cost of name-brand equivalents.

Consider Alternatives If

Anyone requiring premium warranties beyond 10 years, homes with existing high-end system infrastructure, or contractors building luxury homes where brand recognition directly impacts resale value.

3 Ton 17 SEER 97% AFUE 80,000 BTU Goodman Gas Furn
$736
Buy at HVACDirect →

Installation

Installation requires standard HVAC connections with 3/8 inch liquid line and 7/8 inch suction line, plus 3/4 inch insulation thickness on the suction side. The unit accepts both R410A and R22 refrigerant, offering some flexibility for retrofit applications. Downflow configuration requires proper ductwork configuration and a plastic or PVC exhaust flue. Electrical requirements run 115V, 1 phase, 60 Hz with breaker sizing between 21.3 and 35 amps.

Warranty & Reliability

The 10-year warranty provides solid baseline coverage when you register online, protecting against major component failures including compressor and heat exchanger defects. This matches mid-tier brands but falls short of Goodman's own premium lines that offer lifetime compressor warranties. Registration is mandatory to activate coverage, so keep documentation accessible.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU80,000
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
Tonnage3.5 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 Number7424271
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1600
ConfigurationUpflow / Downflow
Flue LocationRight
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 product listing show both 3-ton and 3.5-ton specifications? +
The SKU appears to reference a 3.5-ton condenser unit, while the product title claims 3-ton capacity. Verify with the seller before purchase, as this discrepancy affects BTU matching with your existing furnace. A 3.5-ton air conditioner slightly oversized with an 80,000 BTU furnace isn't ideal, though operational issues are unlikely.
What ductwork modifications are needed for downflow installation? +
Downflow units require low-return and high-supply configurations. Your return air must enter from below the coil, and supply ducts exit horizontally or downward. Most standard homes need minimal duct repositioning, but basements and crawlspaces require careful layout to prevent condensation issues. Professional installation strongly recommended.
How much can I expect to save annually compared to a standard 80% AFUE furnace? +
At 97% AFUE versus 80%, you gain 17% heating efficiency. On average heating seasons costing $1,200 annually, expect $200 to $250 in yearly savings. The 18 SEER2 cooling also reduces AC costs by roughly 30% versus older 10 SEER units, adding another $150 to $200 in annual savings depending on climate.
How does this compare to Carrier Comfort Series or Lennox XC equipment at similar price points? +
Goodman matches efficiency ratings but typically offers less augmented control software and smartphone integration. Carrier and Lennox provide stronger contractor support networks and premium aesthetics. If efficiency metrics and upfront cost matter most, Goodman wins. If service accessibility and brand reputation drive your decision, premium brands justify their premium pricing.
Is online registration truly required to activate the 10-year warranty? +
Yes, Goodman requires online registration within 90 days of installation to unlock the full 10-year warranty. Without registration, coverage defaults to 5 years. Keep the AHRI certificate number 7424271 and installation documentation readily available for warranty claims.

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