Independent Review · Updated June 2026

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

High-efficiency Goodman combo delivers 97% furnace heating with 18 SEER cooling.

7.4
IndustrialRank Score
Efficiency
8.5
Reliability
7.5
Value
7.8
Installation
7.2
Warranty
8.0
3 Ton 17 SEER 97% AFUE 100,000 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 horizontal A-coil system suits homeowners in moderate climates seeking strong heating efficiency and reasonable cooling performance at a budget-friendly price point. The 97% AFUE furnace excels for natural gas or propane heating, while the 18 SEER2 condenser handles summer loads competently, though cooling capacity at 35,000 BTU limits it to smaller homes or supplemental applications.

Review

Goodman's horizontal A-coil combination system pairs a high-efficiency gas furnace with an air conditioning condenser, targeting budget-conscious homeowners and contractors. At $89, this offering appears aggressively priced, though the spec sheet reveals a meaningful mismatch between its stated 3-ton tonnage and actual 35,000 BTU cooling output. The unit measures 34.5 inches tall by 21 inches wide by 28.75 inches deep, fitting tight spaces where vertical coils won't work. Online Supply markets this as an energy-efficient alternative to older systems, emphasizing rebate availability through local utility programs.

The furnace delivers impressive 100,000 BTU heating capacity at 97% AFUE, meaning 97 cents of every fuel dollar converts to usable heat. The modulating burner adjusts flame intensity based on demand, reducing on-off cycling that wastes energy. The cooling condenser uses R410A refrigerant with a scroll compressor and achieves 18 SEER2 efficiency across two stages. Variable-speed ECM blower motors in both sections ramp up or down as needed, cutting standby consumption. The 71 dB noise profile sits in the moderate range, audible from nearby outdoor seating but acceptable for residential use.

Pros & Cons

Pros

  • Exceptional 97% AFUE furnace efficiency reduces heating fuel costs significantly year-round
  • 18 SEER2 two-stage scroll compressor earns Energy Star certification for cooling efficiency
  • Modulating gas burner adapts to heating demand, minimizing cycling losses
  • Variable-speed ECM blower motor optimizes airflow and reduces parasitic energy draw
  • 10-year warranty with online registration provides solid coverage for parts and labor

Cons

  • 35,000 BTU cooling capacity is underpowered for most 3-ton system applications, creating confusion in product naming
  • 71 dB noise level runs moderately loud for a residential condenser, noticeable during operation
  • Requires 115V single-phase power with 21.3 to 35 amp breaker, limiting some installation sites

Who Should Buy

Best For

Contractors and homeowners replacing aging horizontal furnace-coil combos in smaller homes or zones where 3-ton cooling capacity isn't needed. This system works well for supplemental heating and cooling in mild climates, plus vacation properties where efficiency matters more than peak capacity.

Consider Alternatives If

Anyone needing full 3-ton (36,000 BTU) cooling capacity should look elsewhere, as this unit's 35,000 BTU output falls short and creates undersizing risk in hot climates.

3 Ton 17 SEER 97% AFUE 100,000 BTU Goodman Gas Fur
$89
Buy at HVACDirect →

Installation

This horizontal configuration requires proper ductwork clearance above the unit for return and supply connections. The 3/8 inch liquid line and 7/8 inch suction line need sweat-soldered copper connections, demanding skilled HVAC technicians. Refrigerant lines accept up to 50 feet of run length, providing design flexibility. PVC exhaust flue venting exits from the right side, requiring careful routing in tight attics. Electrical connection uses standard 115V single-phase 60Hz service with breakers between 21.3 and 35 amps.

Warranty & Reliability

Goodman includes a 10-year warranty on covered parts and components when you register online, a standard practice across major manufacturers. This extended coverage period protects against compressor failure, heat exchanger cracks, and motor burnout. Registration is straightforward and typically completed at purchase. The warranty does not cover installation labor, maintenance items, or damage from improper sizing or poor installation practices.

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
Height34.5"
Width21"
Depth28.75"
ResourcesGoodman Brochure Goodman Specifications 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 Number7424267
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 this 3-ton system have only 35,000 BTU cooling when 3 tons equals 36,000 BTU? +
The 35,000 BTU output represents the actual condenser capacity at rated conditions. This 1,000 BTU shortfall suggests either conservative manufacturer rating or a specification error. Buyers expecting full 3-ton cooling should request clarification from Online Supply before purchase to avoid undersizing issues.
Can I install this in an attic with limited headroom? +
The 34.5-inch height fits most attics, but you need clearance above for ductwork connections. Ensure your space allows service access for future coil cleaning and refrigerant work. The horizontal orientation helps in tight spaces compared to vertical upflow units.
Is the 97% AFUE really better than my 80% AFUE furnace? +
Yes. Over 20 years, a 97% AFUE furnace saves 17% more fuel than 80% AFUE systems. On $1,200 annual heating bills, expect $200-plus savings annually, recovering the efficiency premium in 3-5 years depending on climate.
How does the 18 SEER2 rating compare to modern heat pumps? +
18 SEER2 is solid for air conditioning but lags high-end heat pumps at 20-24 SEER2. However, this unit excels for heating via the 97% AFUE furnace. In cold climates, this gas-furnace-plus-AC combo outperforms heat pumps on heating efficiency and cost.
Does online registration actually matter for warranty coverage? +
Yes. Goodman requires registration to activate the 10-year warranty. Without it, coverage defaults to shorter periods. Register immediately upon installation to protect your investment and avoid disputes during claims.

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