Independent Review · Updated June 2026

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

High-efficiency 3-ton system with 97% AFUE and 18 SEER1 at contractor-friendly 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 80,000 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 Goodman system delivers excellent efficiency and value for contractors replacing mid-sized systems in mixed climates. The 97% AFUE furnace paired with an 18 SEER1 condenser makes it ideal for homeowners seeking annual utility savings without premium pricing.

Review

This 3-ton Goodman combination system represents solid middle-market value in the residential HVAC space. Online Supply prices it at $732, positioning it below boutique brands while maintaining respectable efficiency specifications. The downflow A-coil configuration addresses a specific installation niche, particularly useful for retrofit jobs where space constraints or existing ductwork favor horizontal airflow. Variable-speed blower technology and modulating gas burners signal this isn't a basic budget unit.

Performance numbers stand out for the price point. The furnace delivers 80,000 BTU heating capacity at 97% AFUE, meaning 97 cents of every gas dollar converts to usable heat. The air conditioning side produces an 18 SEER1 rating with two-stage compression, translating to roughly 25 to 30 percent lower cooling costs versus 14 SEER baseline equipment. The 71 dB noise level keeps operation reasonably quiet. Variable-speed ECM motor delivers up to 1,200 CFM while automatically adjusting to load requirements, improving comfort consistency throughout the heating and cooling seasons.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency with modulating burners maximizes heating season performance
  • 18 SEER1 cooling rating (18 vs the advertised 17 SEER) meets ENERGY STAR standards for qualifying rebates
  • Two-stage scroll compressor with variable-speed ECM blower reduces runtime noise to 71 dB
  • Dual-fuel capability supports natural gas and propane for flexible installation options
  • PVC plastic exhaust flue compatibility reduces installation costs compared to metal venting

Cons

  • Cooling capacity listed as 35,000 BTU conflicts with 3-ton rating, creating specification ambiguity for contractors
  • 10-year warranty requires online registration, which some buyers find inconvenient or miss
  • Limited to 1,200 CFM maximum airflow may feel undersized in homes with poor ductwork or large open layouts

Who Should Buy

Best For

Contractors installing replacement systems in homes with existing downflow or horizontal configurations, and budget-conscious homeowners in HVAC rebate programs. This system works well for moderate-climate regions where heating and cooling loads are balanced.

Consider Alternatives If

Anyone needing a 5-ton or larger system, homes requiring upflow-only installation, or buyers seeking premium extended warranties beyond 10 years.

3 Ton 17 SEER 97% AFUE 80,000 BTU Goodman Gas Furn
$732
Buy at HVACDirect →

Installation

Installation requires standard HVAC connections, 115V single-phase power, and breaker sizing between 21.3 and 35 amps. The downflow design suits basement utility areas or sideways closet installations common in modern construction. PVC venting simplifies exhaust routing compared to metal pipes. Technicians should verify ductwork matches the 1,200 CFM maximum output and that return air sizing accommodates the variable-speed blower without excessive static pressure.

Warranty & Reliability

Goodman covers this unit for 10 years from purchase date with online registration, a straightforward process most dealers complete at installation. This duration is standard for mid-tier residential equipment, though some competitors offer 12-year options. Coverage includes parts and labor through registered installers, though homeowners should confirm their installer participates in the Goodman parts network.

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 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 Number7424270
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
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 spec sheet show 35,000 BTU cooling but the title says 3 tons? +
A 3-ton air conditioning unit equals 36,000 BTU capacity, so 35,000 BTU represents the net cooling output after system losses. The 1,000 BTU difference reflects realistic field performance versus theoretical maximum. Contractors should use 36,000 BTU as the baseline tonnage rating.
Can I install this furnace in an upflow position instead of downflow? +
The specifications state upflow and downflow capability, but this unit ships configured for downflow with right-side flue exit. Converting to true upflow requires different ductwork connections and may not be practical. Consult Goodman's installation manual or contact the manufacturer before attempting field reconfiguration.
How much will this system reduce my annual heating and cooling costs? +
Savings depend on your current equipment efficiency and local utility rates. Replacing a 78% AFUE furnace and 13 SEER air conditioner could yield 15 to 20 percent annual energy savings. Use ENERGY STAR's online calculator with your regional costs and heating/cooling degree days for accurate estimates.
Is this unit more efficient than Carrier or Lennox three-ton systems at this price? +
The 97% AFUE and 18 SEER1 ratings match or exceed many competitor offerings in the $700 to $1,000 range. Carrier and Lennox often charge premiums for similar specs. This Goodman represents solid value, though some contractors prefer Lennox reliability for service call frequency.
What happens if I don't register online for the warranty? +
Goodman typically honors basic parts warranties without registration, but the extended coverage requires online activation. Check your documentation or contact Online Supply customer service immediately after installation to avoid warranty registration deadlines.

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