Independent Review · Updated June 2026

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

High-efficiency modulating gas furnace with two-stage cooling in a compact horizontal design.

7.8
IndustrialRank Score
Efficiency
8.5
Reliability
7.5
Value
7.2
Installation
8.2
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 system makes sense for homeowners in moderate climates who want strong heating and cooling efficiency without breaking the bank. The 97% AFUE furnace and 18 SEER2 condenser deliver measurable energy savings, though the $89 price point suggests this is likely a condenser-only or incomplete system requiring additional components.

Review

This Goodman system represents a middle-ground choice in the residential HVAC market, targeting homeowners who want proven efficiency without premium pricing. The combination of a 97% AFUE furnace and 18 SEER2 condenser positions it as an energy-conscious upgrade from older equipment. However, the $89 price point warrants caution. This almost certainly represents a condenser coil or indoor unit component, not a complete system. Buyers must confirm exactly what they're purchasing before assuming final installed costs.

On paper, the performance metrics are respectable. The furnace delivers 100,000 BTU of modulating heat, meaning it adjusts burner intensity to match actual demand rather than cycling on and off at full power. This reduces wear and improves comfort. The condenser's 18 SEER2 rating and two-stage scroll compressor keep cooling costs down through partial-load efficiency. The variable-speed ECM blower motor runs at just 71 dB during standard operation. The R410A refrigerant and PVC-capable exhaust flue indicate modern design compatible with current building standards.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency with modulating burners reduces heating costs compared to standard 80-90% models
  • 18 SEER2 rating on the condenser unit exceeds ENERGY STAR requirements for significant cooling savings
  • Variable-speed ECM blower motor adjusts airflow to match actual heating/cooling demand, improving comfort and efficiency
  • Compact horizontal A-coil design fits tight attic or crawlspace installations with 34.5 inch height
  • Two-stage scroll compressor provides quieter operation at 71 dB during partial load conditions

Cons

  • Spec sheet shows conflicting tonnage ratings: title claims 3 ton while specs list 5 ton, creating confusion for proper system matching
  • Price of $89 likely represents condenser only, not a complete installed system; total project cost will be significantly higher
  • Cooling capacity of 35,000 BTU is modest and may require supplemental outdoor condenser unit depending on actual system configuration

Who Should Buy

Best For

Homeowners upgrading an existing furnace-coil system in homes up to 1,500 square feet with moderate heating and cooling demands. Contractors who need a dependable modulating furnace paired with efficient coil staging for cost-conscious residential retrofit projects.

Consider Alternatives If

Anyone expecting a complete plug-and-play system at this price, or those in very cold climates needing more aggressive heating capacity than 100,000 BTU provides.

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

Installation

Installation demands proper sizing and commissioning since the unit operates in horizontal downflow configuration. The variable-speed blower requires 115V single-phase 60Hz power with a 21.3 to 35-amp breaker. Line sets connect via 3/8-inch liquid and 7/8-inch suction ports with 3/4-inch insulation thickness. This is not a DIY project. Licensed HVAC technicians must verify refrigerant charge, airflow volume, and ductwork compatibility. Expect professional installation to add $1,500 to $3,000 depending on local rates and existing infrastructure.

Warranty & Reliability

Goodman backs this unit with a 10-year parts warranty upon online registration. No labor coverage is included. This is standard industry practice for residential equipment. Ten years is adequate protection against manufacturing defects, though homeowners should budget for eventual service calls. Registration is mandatory to activate coverage, so save documentation and complete it promptly after installation.

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 Installation 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.
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7424272
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Is this a complete system or just the condenser coil? +
The $89 price and product listing suggest this is a condenser or indoor coil component, not a complete system. You will need a matching furnace, ductwork, installation labor, and potentially additional refrigerant lines. Confirm exact contents with the seller before purchasing.
Can this unit be installed in an attic or crawlspace? +
Yes. The horizontal downflow A-coil configuration measures 34.5 inches tall, 21 inches wide, and 28.75 inches deep, making it suitable for tight spaces. However, confirm clearance for the suction line insulation and service access before installation.
What makes the 97% AFUE furnace more efficient than older models? +
The modulating burner adjusts flame intensity based on indoor temperature, avoiding the energy waste of constant full-power cycling. Combined with the variable-speed blower, this reduces total system runtime and heating fuel consumption compared to single-stage 80-90% AFUE furnaces.
Is 18 SEER2 good compared to other mid-range systems? +
Yes. Most standard efficiency units deliver 14-16 SEER2. An 18 SEER2 rating puts this in the mid-to-high efficiency category, justifying modest premium pricing for measurable cooling energy savings over 10-15 years.
What happens if I don't register the warranty online? +
Without registration, Goodman may deny warranty claims. Save your invoice and register immediately after installation to activate the full 10-year parts coverage. Contact Goodman's support to confirm registration status before any service need arises.

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