Independent Review · Updated June 2026

3 Ton 17 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

High-efficiency Goodman system delivers 97% heating and 18 SEER 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 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
Current Price
$89
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This system works best for contractors and DIY installers who want reliable Goodman equipment at wholesale pricing. The 97% AFUE furnace and 18 SEER2 condenser make it a solid choice for mixed climates where both heating and cooling efficiency matter.

Review

The Goodman 3 Ton system represents a mainstream choice in residential HVAC replacement. Goodman remains a trusted equipment manufacturer for contractors who value straightforward reliability over premium features. This horizontal A-coil configuration fits attics and tight spaces common in retrofit installations. Online Supply positions this unit as a wholesale option, appealing to contractors managing multiple jobs and budget-conscious homeowners handling replacement projects themselves.

The headline specs are impressive on paper. The furnace delivers 97% AFUE efficiency with a modulating burner that continuously adjusts to heating demand, minimizing energy waste. The condenser achieves 18 SEER2 rating using a scroll compressor and two-stage operation, keeping noise at 71 dBA. The variable-speed ECM blower modulates to 2000 CFM maximum, matching airflow to actual cooling or heating load. For homeowners replacing systems in colder climates, the furnace efficiency alone typically returns 15-20% of fuel costs compared to older units.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency translates to minimal heating fuel waste and lower winter bills
  • 18 SEER2 rating on the condenser exceeds the product title claim and delivers excellent summer performance
  • Modulating furnace burner adjusts heating output in real time, improving comfort and reducing short cycling
  • Two-stage scroll compressor with variable-speed ECM blower handles load changes smoothly and quietly at 71 dBA
  • Energy Star certified system qualifies for rebates in most regions, offsetting part of equipment cost

Cons

  • Actual tonnage is 5 tons, not the stated 3 ton, creating confusion on system sizing and potential oversizing issues
  • 35,000 cooling BTU output doesn't match 120,000 heating BTU, suggesting this may be a condenser-only unit or incomplete specification
  • No pricing clarity on whether $89 is the condenser alone or includes furnace and installation labor

Who Should Buy

Best For

HVAC contractors restocking inventory and experienced homeowners replacing complete systems should consider this unit. It's ideal for regions with significant heating seasons where the 97% AFUE furnace will deliver measurable annual savings.

Consider Alternatives If

Homeowners in cooling-dominant climates should verify the actual tonnage and BTU ratings before purchasing, as the specs appear inconsistent.

3 Ton 17 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
$89
Buy at HVACDirect →

Installation

This unit requires standard refrigerant lines (3/8 inch liquid, 7/8 inch suction with 3/4 inch insulation), electrical service of 115V single-phase at 21.3 to 35 amps, and plastic PVC exhaust flue venting. The 50-foot suction line length allows flexible placement of the condenser. Technicians need proper EPA certification for R410A refrigerant handling. Installation complexity is moderate, manageable for certified installers but not recommended for untrained homeowners.

Warranty & Reliability

Coverage spans 10 years when you register the system online with Goodman. This is standard industry protection covering parts failure but typically excludes labor, refrigerant, and damage from improper installation. Online registration is essential, otherwise coverage drops significantly. For contractors, this warranty helps protect customer relationships during the critical first decade of operation.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU120,000
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
Height34.5"
Width24.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Installations Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does the spec list show 5 ton tonnage when the title says 3 ton? +
This discrepancy suggests either a data entry error or the listing includes mismatched components. Verify with Online Supply before purchasing. Tonnage must match your home's cooling load calculation, typically 12,000 to 15,000 BTU per ton. Oversizing causes humidity control problems and wasted energy.
Is this complete system or just the condenser unit? +
The specs mention both furnace and condenser, but the $89 price and weight of 30 pounds indicates this is likely the condenser coil only. Confirm what's included. A complete furnace and condenser system typically weighs 150+ pounds and costs significantly more.
How much money will the 97% AFUE furnace save annually? +
Savings depend on your heating degree days and gas rates. In a moderate climate with $1.20 per therm natural gas, upgrading from 80% AFUE saves roughly $250 to $400 yearly in a typical home. Colder climates see proportionally higher savings.
Is 18 SEER2 better than competitor units at this price point? +
18 SEER2 is excellent for the budget tier. Lennox and Carrier equivalents at this price point typically offer 15-17 SEER2. Goodman's strength is reliability and parts availability, not cutting-edge efficiency. You're paying for dependability, not premium features.
Does the 10-year warranty cover refrigerant recharge if there's a leak? +
Standard Goodman warranty covers compressor and parts only. Refrigerant and labor are excluded. If a manufacturing defect causes leakage within warranty period, Goodman covers the part but you pay for refrigerant and technician labor separately.

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