Independent Review · Updated June 2026

3 Ton 17 SEER 98% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

High-efficiency modulating furnace with two-stage cooling and variable-speed blower.

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 17 SEER 98% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
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// Bottom Line
This Goodman system suits homeowners upgrading older furnaces who prioritize heating efficiency and want modulating capability without premium pricing. The 97% AFUE furnace paired with 18 SEER2 cooling delivers solid year-round performance for moderate to cold climates.

Review

Goodman's reputation for affordable HVAC equipment continues with this modulating gas furnace and two-stage air conditioner combo. The system positions itself as a mid-range solution for homeowners upgrading 1990s and 2000s equipment. With 97% AFUE heating efficiency and an 18 SEER2 cooling rating, it competes with mid-tier offerings from Lennox and Carrier while maintaining competitive pricing through Online Supply distribution.

The furnace delivers 60,000 BTU heating output with a modulating burner that scales between roughly 40-100% capacity, eliminating the on-off cycling of basic single-stage units. The air conditioner section provides 35,000 BTU cooling capacity using R410A refrigerant with a scroll compressor. The variable-speed ECM blower motor adjusts CFM between 300-1200 based on demand, improving temperature consistency while reducing energy waste during partial-load conditions.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency reduces heating costs compared to 80-90% single-stage units
  • Modulating burner automatically adjusts to heating demand, improving comfort and lowering runtime
  • 18 SEER2 rating on the air conditioner section exceeds the stated 17 SEER, indicating strong cooling performance
  • Variable-speed ECM blower motor reduces electricity consumption and improves air distribution
  • Two-stage compressor allows part-load operation during mild weather, extending equipment life

Cons

  • Specs show conflicting tonnage, listing both 3 ton and 5 ton, creating confusion about actual capacity
  • 60,000 BTU heating output may oversized for smaller homes, reducing modulating efficiency benefits
  • 71 dB noise level is moderately loud, noticeable during compressor operation in quiet neighborhoods

Who Should Buy

Best For

Contractors and homeowners in heating-dominant climates replacing 15+ year old furnaces will see meaningful efficiency gains. This system makes sense for those wanting modulating capability and variable-speed motors without paying premium pricing for top-tier brands.

Consider Alternatives If

Buyers needing true 3-ton cooling capacity should clarify tonnage specs before purchasing, and anyone prioritizing ultra-quiet operation should consider units rated below 68 dB.

3 Ton 17 SEER 98% AFUE 60,000 BTU Goodman Gas Furn
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Installation

This upflow/horizontal configuration requires plastic PVC exhaust flue piping, which is standard in most modern installations. Electrical requirements include 115V single-phase 60Hz service with a 21.3-35 amp breaker. The A-coil design fits typical furnace closets at 30 inches tall, 21 inches wide and deep. Refrigerant lines use 3/8-inch liquid and 7/8-inch suction connections with 3/4-inch insulation thickness.

Warranty & Reliability

Online Supply backs the unit with a 10-year parts warranty upon registration, covering compressor, heat exchanger, and components. This matches industry standards for mid-tier equipment. Registration is straightforward through their website. The warranty protects against manufacturing defects but excludes wear items and installation errors.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU60,000
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"
Width21"
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 Number7424264
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
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's the difference between the 17 SEER and 18 SEER2 ratings listed in the specs? +
SEER2 is the updated industry standard test that reflects real-world conditions better than SEER. The 18 SEER2 rating is roughly equivalent to 15-16 legacy SEER, so the specs may show older and newer measurements simultaneously. This unit genuinely delivers solid cooling efficiency.
Is this truly a 3-ton or 5-ton system? +
The spec sheet contradicts itself, listing both 3-ton and 5-ton tonnage. Contact Online Supply before purchasing to confirm actual cooling capacity. The 35,000 BTU cooling output equates to roughly 2.9 tons, suggesting 3-ton is correct and 5-ton is an error.
How much can I save on heating bills compared to a 95% AFUE furnace? +
The 97% AFUE rating saves approximately 2% annually on heating fuel compared to 95% systems. On a 1,500 dollar annual heating bill, expect roughly 30 dollars savings, growing as energy costs increase. Benefits accumulate significantly over 15-20 year equipment lifespan.
Does the modulating burner make a noticeable difference in comfort? +
Yes. Modulating burners ramp heat output between 40-100% instead of cycling fully on and off, eliminating temperature swings. Homes stay warmer during mild winter days because the furnace runs longer at low capacity rather than blasting heat intermittently.
What does the 10-year warranty actually cover after registration? +
It covers manufacturing defects in the compressor, heat exchanger, and internal components for 10 years. It excludes installation errors, refrigerant loss from leaks, and wear items like capacitors. Keep your receipt and register promptly online.

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