Independent Review · Updated June 2026

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

High-efficiency 3-ton combo with 97% 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 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$732
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This 3-ton system excels for homeowners upgrading older furnaces or building small-to-mid sized HVAC setups who prioritize monthly utility savings. The 97% AFUE furnace with modulating burners and 18 SEER2 air conditioner make it genuinely efficient, and at $732 for complete coil and furnace pairing, it delivers real value for DIY-capable contractors or budget-conscious replacements.

Review

Goodman's 3-ton downflow system pairs a high-efficiency gas furnace with an air conditioning coil in one compact footprint. Priced at $732 through Online Supply, it targets contractors and homeowners seeking mid-market efficiency without flagship pricing. The unit arrives as a complete assembly weighing 30 pounds, measuring 30 inches tall by 17.5 inches wide by 21 inches deep, fitting standard downflow or horizontal applications. Energy Star certification and modulating burner technology signal Goodman's commitment to part-load efficiency.

The furnace delivers 60,000 BTU heating output with a best-in-class 97% AFUE rating, meaning 97 cents of every gas dollar converts to usable heat. On the cooling side, the 18 SEER2 rating (advertised specs show SEER1 as 18) translates to roughly 2.1 watts of cooling per BTU, substantially better than 15 SEER2 baseline units. The two-stage scroll compressor runs on standard 115V single-phase power, drawing between 21.3 and 35 amps depending on stage and outdoor temperature. Variable-speed ECM blower modulates up to 1200 CFM, meaning lower motor runtime during mild weather.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency with modulating burner stages minimizes energy waste during partial-load heating cycles
  • 18 SEER2 cooling efficiency on air conditioning side outperforms baseline 15 SEER2 units, cutting AC runtime costs noticeably
  • Variable-speed ECM blower motor adjusts airflow between 0 and 1200 CFM, reducing parasitic fan energy draw
  • Two-stage scroll compressor with soft-start electronics reduces electrical strain and extends compressor lifespan
  • PVC exhaust compatibility and plastic flue requirement simplifies venting in tight attic or basement installations
  • 10-year parts warranty with online registration covers manufacturing defects adequately for mid-market buyers

Cons

  • Spec sheet lists contradictory cooling BTU values (35,000 stated versus expected 36,000 for true 3-ton capacity), creating uncertainty about actual capacity
  • No single-stage option limits flexibility for contractors wanting simpler, lower-cost configurations
  • 71 dB noise level runs slightly louder than premium variable-speed units, noticeable during heating ramp-up
  • Limited documentation provided (manual PDFs only, no quick-start guides), requiring contractor familiarity with Goodman systems

Who Should Buy

Best For

Contractors retrofitting older 3-ton splits with efficient all-in-one units, or homeowners in regions with cold winters and hot summers wanting payback through reduced utility bills. This system fits well in downflow installations where basement or attic space is constrained.

Consider Alternatives If

Buyers needing premium quietness, those wanting a single-stage configuration, or anyone uncomfortable registering online to activate the 10-year warranty.

3 Ton 17 SEER 97% AFUE 60,000 BTU Goodman Gas Furn
$732
Buy at HVACDirect →

Installation

Installation requires sweat-type refrigerant connections using 3/8-inch liquid line and 7/8-inch suction line with 3/4-inch foam insulation. PVC plastic exhaust flue simplifies vent routing compared to metal alternatives. Standard 115V electrical outlet suffices, though breaker sizing between 21.3 and 35 amps must be verified at installation. Downflow orientation demands clear vertical space below the unit for airflow path.

Warranty & Reliability

A 10-year parts warranty covers manufacturing defects, compressor failure, and coil leaks when registered online within 30 days of purchase. Labor remains excluded, meaning homeowners pay service calls separately. This coverage aligns with mid-tier brands and protects against catastrophic failures during the system's peak reliability window.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU60,000
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 Ton
Valve TypeSweat
Height30"
Width17.5"
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 Number7424269
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
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

What does 97% AFUE actually mean for my heating costs? +
AFUE measures fuel-to-heat conversion efficiency. At 97%, nearly all gas combustion energy heats your home, versus 80% for older furnaces. On $1,200 annual heating spend, upgrading from 80% to 97% saves roughly $200 yearly, assuming consistent usage patterns.
Can I install this myself if I'm handy? +
Refrigerant connections and gas piping legally require EPA-certified HVAC technicians in most jurisdictions. Electrical hookup and ductwork can be DIY-suitable for experienced homeowners, but furnace startup and charging mandate professional expertise for safety and warranty validity.
How does 18 SEER2 compare to standard air conditioners? +
SEER2 uses tougher test conditions than older SEER ratings. An 18 SEER2 unit runs roughly 30% more efficiently than a 15 SEER2 baseline. Over 15 years, that difference compounds to $1,500+ in cooling cost savings for average households in hot climates.
Why are the cooling BTU specs inconsistent (35,000 versus expected 36,000)? +
The listed 35,000 BTU cooling capacity appears understated for a true 3-ton unit (nominal 36,000 BTU). This discrepancy warrants clarification with Online Supply before purchase to confirm actual cooling capacity matches your home's load calculation.
What does the 10-year warranty actually cover? +
The warranty covers manufacturing defects in the compressor, coil, and furnace components. Labor costs and refrigerant charges are excluded. Online registration within 30 days is mandatory to activate full coverage.

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