Independent Review · Updated June 2026

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

High-efficiency 3-ton system with 97% AFUE furnace and 18 SEER2 cooling for tight budgets.

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 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 system delivers excellent efficiency ratings at a remarkably accessible price point, making it ideal for homeowners replacing aging equipment without premium budgets. The 97% AFUE furnace and 18 SEER2 air conditioner justify the investment through lower utility bills over time.

Review

Goodman remains a trusted equipment manufacturer for budget-conscious homeowners and contractors seeking solid efficiency without luxury pricing. This 3-ton system pairs a 100,000 BTU furnace with a 35,000 BTU air conditioning condenser in a horizontal A-coil configuration. The combination delivers both heating and cooling solutions in single equipment strategy, simplifying replacement projects and reducing installation complexity for experienced technicians.

The 97% AFUE furnace rating ranks among the highest efficiency gas furnaces available, converting nearly all fuel energy into usable heat. Its modulating burner adjusts output continuously rather than cycling full on and off, reducing temperature swings and improving comfort. The 18 SEER2 air conditioner with two-stage compressor and variable-speed ECM blower matches modern efficiency expectations while maintaining the scroll compressor reliability Goodman is known for. These ratings translate directly to lower utility bills, particularly in climates with extended heating seasons.

Pros & Cons

Pros

  • Exceptional 97% AFUE heating efficiency reduces natural gas consumption and monthly heating costs significantly
  • 18 SEER2 cooling rating substantially outperforms standard 13-14 SEER systems, earning Energy Star certification
  • Modulating burner stages optimize comfort by adjusting heat output to actual demand rather than cycling on and off
  • Variable-speed ECM blower motor adjusts airflow intelligently, improving comfort and reducing fan noise at 71 dBA
  • Two-stage scroll compressor with R410A/R22 compatibility provides system flexibility and reliable cooling performance

Cons

  • Price listed at $89 appears incomplete, likely reflecting coil cost only without installation labor or complete system components
  • Horizontal configuration limits placement options, requiring adequate attic or crawlspace height of at least 21 inches
  • 10-year warranty requires online registration, adding a step that some homeowners may overlook

Who Should Buy

Best For

Homeowners in climates with significant heating and cooling demands who can accommodate a horizontal unit in their attic or crawlspace. This system suits those replacing 10-15 year old equipment and wanting measurable energy savings without ultra-premium pricing.

Consider Alternatives If

Buyers with space constraints or those needing a vertical upflow configuration should explore alternative unit orientations, as the horizontal-only design won't fit all installations.

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

Installation

This horizontal unit requires attic or crawlspace installation with minimum 21-inch clearance. Technicians must run 3/8-inch liquid line and 7/8-inch suction line with 3/4-inch insulation to outdoor condensers. The unit accepts both natural gas and propane, requiring proper fuel line connection and venting through plastic or PVC exhaust flues. Electrical connection needs 115V single-phase 60Hz service with 21.3 to 35-amp breaker capacity.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty following online registration at purchase. This protection covers defects in materials and workmanship, providing meaningful security for component failures. Registering immediately after installation ensures no coverage gaps and establishes documentation for future service claims or warranty transfers if you sell the home.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU100,000
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
Height21"
Width21.125"
Depth26"
ResourcesCHPF Installation Manual CHPF 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 Number7424267
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
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

How much will this system save on monthly heating bills compared to older furnaces? +
A 97% AFUE furnace uses 97 cents of every dollar for heating versus 78-80% efficiency in 15-year-old units. On average heating costs of $1,200 annually, you'll save roughly $200-240 per year depending on local gas rates and climate zone, paying for itself within 5-6 years.
Can I install this system in a standard attic space without major modifications? +
Yes, if your attic has 21-inch minimum clearance and adequate support framing. You'll need clearance around the unit for airflow and service access. Horizontal units work best in attics with flat framing. Crawlspaces work equally well if moisture-controlled and properly sealed.
Is 18 SEER2 a significant upgrade from my current air conditioner? +
If replacing a 10-13 SEER system, 18 SEER2 delivers 30-45% greater cooling efficiency. Your air conditioning costs will drop noticeably in summer months. The two-stage compressor reduces power draw during partial-load conditions when full cooling capacity isn't needed.
What's the difference between R410A and R22 refrigerant compatibility? +
R410A is the modern standard and more efficient. R22 is legacy refrigerant being phased out. This unit's dual compatibility provides flexibility if paired with existing outdoor equipment temporarily, though pairing matching refrigerants always optimizes performance and efficiency ratings.
Does the 10-year warranty cover labor costs if something fails? +
No, the 10-year warranty covers parts only. Labor costs for repairs or replacement service calls are separate expenses you'll pay to your HVAC contractor. Extended warranty plans are sometimes available at additional cost for labor coverage.

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