Independent Review · Updated June 2026

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

High-efficiency two-stage system with 97% AFUE furnace and 18 SEER2 cooling.

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 - Upflow
Current Price
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// Bottom Line
This Goodman system delivers excellent heating and cooling efficiency for homeowners upgrading from older equipment or building new homes in moderate to cold climates. The 97% AFUE furnace and two-stage compressor with variable-speed ECM blower make it ideal for mixed-climate regions where both heating and cooling demand sustained attention.

Review

This Goodman system combines a high-efficiency gas furnace with a variable-speed cooling unit, targeting homeowners and contractors seeking reliable performance without premium pricing. Online Supply positions it as an entry point into advanced HVAC technology, with modulating burners and two-stage compressor design. The system qualifies for Energy Star certification, which carries weight with energy-conscious buyers and opens doors to utility rebate programs. Available in upflow and downflow configurations, it fits most residential installations. The 10-year warranty with online registration provides reasonable coverage for the mid-market segment.

Performance numbers stand out here. The furnace delivers 120,000 BTU of heating with 97% AFUE efficiency, meaning 97 cents of every energy dollar converts to usable heat. Cooling capacity reaches 35,000 BTU at 18 SEER2, beating the minimum Energy Star threshold of 15 SEER2 by 20%. The modulating burner adjusts output across a continuous range rather than cycling on and off, reducing temperature swing by an estimated 2-3 degrees. The variable-speed ECM blower operates at 2,000 CFM maximum and intelligently throttles down during low-load periods, cutting fan energy consumption from 800-1,000 watts to 100-200 watts. Refrigerant R410A is industry standard.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency reduces heating costs significantly compared to 80-90% units, saving $200-400 annually on natural gas or propane
  • 18 SEER2 cooling efficiency qualifies for Energy Star certification and local utility rebates, typically offsetting $500-1,500 of system cost
  • Modulating furnace burner adjusts output in real-time, eliminating temperature swings and improving comfort during shoulder seasons
  • Variable-speed ECM blower motor runs at optimal speed for each cycle, consuming 75% less electricity than fixed-speed motors
  • Two-stage compressor ramps down in mild conditions, extending component life and reducing wear by 30-40% versus single-stage units
  • Scroll compressor design is proven reliable across Goodman's portfolio with low failure rates in field data

Cons

  • Spec sheet shows conflicting tonnage data: header states 3 Ton but specs list 5 Ton, creating confusion about actual system capacity
  • Cooling capacity of 35,000 BTU does not align cleanly with labeled 3 Ton rating (36,000 BTU standard), suggesting possible data entry error or non-standard configuration
  • 71 dB noise level is moderately loud during full-load operation; sound-sensitive homeowners may want additional vibration isolation pads

Who Should Buy

Best For

Homeowners in cold or mixed climates replacing 15+ year old furnaces or adding cooling to heating-only homes will see immediate energy savings. Contractors building new homes or commercial light-duty properties benefit from the rebate eligibility and streamlined two-stage installation process.

Consider Alternatives If

Buyers in consistently warm climates should prioritize high-SEER cooling units over furnace efficiency. Anyone requiring a specific tonnage should confirm actual capacity with Online Supply before purchasing due to spec inconsistencies.

3 Ton 17 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
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Installation

Installation requires 115V single-phase 60Hz power with breaker sizing between 21.3 and 35 amps, standard for residential circuits. PVC or plastic flue venting simplifies ductwork routing and reduces installation labor. The unit measures 30 inches tall by 24.5 inches wide by 21 inches deep, fitting most utility closets or basements. Suction line insulation is pre-fitted at 3/4 inch thickness. Liquid and suction line sizes are 3/8 inch and 7/8 inch respectively, matching common refrigerant tubing.

Warranty & Reliability

Coverage extends 10 years from purchase upon completing online registration, a standard practice across mid-tier manufacturers. Registration is simple but non-negotiable for claim eligibility. This timeframe aligns with typical compressor and heat exchanger expected life in residential applications. Parts labor is generally excluded, covering manufacturing defects only.

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
Height30"
Width24.5"
Depth21"
ResourcesCAPT Installation Manual CAPT 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 Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
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

What is the actual tonnage and cooling capacity of this unit? +
The product listing shows conflicting data: the header claims 3 Ton, but specifications list 5 Ton tonnage with 35,000 BTU cooling capacity. Standard 3-ton units produce 36,000 BTU. Contact Online Supply directly to clarify the actual configuration before purchase, as this affects ductwork sizing and compressor selection.
Can this system work with existing ductwork from a standard 3-ton unit? +
The variable-speed blower maxes out at 2,000 CFM, which is standard for 3-ton systems. However, verify actual tonnage first due to spec inconsistencies. If the unit truly is 5 tons, existing ductwork will undersize, causing reduced airflow and comfort issues. Have a contractor measure your current ducts before installation.
How much money will the 97% AFUE furnace actually save me compared to my old 80% AFUE unit? +
The efficiency gain of 17 percentage points typically saves $200-400 annually in natural gas or propane, depending on local fuel cost and climate. A home burning 1,000 therms yearly at $1.50 per therm would save $255. Your actual savings depend on heating degree days and energy consumption patterns in your region.
Is 18 SEER2 cooling efficiency worth the extra cost over 15 SEER2 units? +
The 3-point SEER2 advantage reduces cooling costs roughly 15-20% over summer months. Combined with furnace rebates, total incentives often reach $800-1,500, offsetting the efficiency premium. For homeowners staying 10+ years, payback occurs within 5-7 years through lower utility bills alone.
What does the 10-year warranty actually cover? +
The warranty covers manufacturing defects in compressor, heat exchanger, and components when registered online. It does not cover labor, installation errors, or normal wear. Homeowners must pay technician charges for service calls, though parts replacement is free under warranty during the 10-year period.

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