3 Ton 17 SEER 98% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow Review 2026

// Bottom Line

This system works well for homeowners in moderate climates wanting efficient heating and cooling without premium pricing. The modulating furnace and variable-speed blower deliver comfort while keeping energy bills reasonable, though the 3-ton cooling spec contradicts the 5-ton tonnage rating, requiring clarification before purchase.

Review

The Goodman 3-ton system represents a practical middle-ground choice in the residential HVAC market. Built for contractors who value straightforward installation and homeowners seeking solid efficiency without premium pricing, this upflow configuration handles both heating and cooling duties competently. Goodman's reputation for reliability and parts availability adds credibility, though potential buyers should verify tonnage specifications before committing.

Performance metrics show genuine strengths here. The furnace delivers 60,000 BTU heating output with 97% AFUE efficiency using modulating burners that ramp up and down rather than cycling on-off, reducing temperature swings. Cooling capacity registers 35,000 BTU at 18 SEER2, with a scroll compressor and two-stage operation handling variable loads efficiently. The variable-speed ECM blower matches airflow to demand, maintaining comfort while minimizing energy waste.

Pros & Cons

Pros

97% AFUE furnace with modulating burners minimizes heating cycles and fuel waste in winter months
18 SEER2 cooling efficiency exceeds Energy Star requirements, reducing summer AC runtime
Variable-speed ECM blower motor adjusts airflow automatically, improving comfort and reducing electricity use
Two-stage compressor handles partial-load operation efficiently, particularly valuable during shoulder seasons
Upflow configuration suits basements and utility closets, simplifying installation in many homes

Cons

Significant specification conflict: listed as both 3-ton and 5-ton with mismatched BTU ratings (35,000 cooling vs 60,000 heating suggests oversized furnace for undersized AC)
Price point of $89 appears incomplete, likely listing error or missing installation and ductwork costs
71 dB noise level is moderately loud for residential use, particularly during compressor operation

Who Should Buy

Best For

Homeowners in mixed climates who prioritize heating efficiency and want reliable year-round performance without high upfront costs. This suits contractors looking for contractor-friendly equipment that balances capability with reasonable pricing for mid-range residential jobs.

Consider Alternatives If

Buyers in hot climates needing maximum cooling capacity should look elsewhere, as should anyone concerned about equipment noise or requiring ultra-premium efficiency ratings above 19 SEER2.

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

$89

Buy at HVACDirect →

Installation

This upflow unit fits standard basement installations and utility closets with 34.5-inch height, 17.5-inch width, and 28.75-inch depth. Electrical requirements stay modest at 115V single-phase with 21.3 to 35-amp breaker sizing. Suction lines require 3/4-inch insulation, and the system uses standard 3/8-inch liquid and 3/4-inch suction connections. PVC exhaust flues work with natural gas or propane fuel sources.

Warranty & Reliability

Goodman provides 10-year coverage with online registration, protecting compressor, heat exchanger, and parts against manufacturing defects. This mid-range warranty matches competitor standards and covers most failure scenarios within the product's useful life. Registration is straightforward and strongly recommended for claim protection.

Specifications

SKU	LS38783850
Brand/Manufacturer	Online Supply
Cooling BTU	35,000
Heating BTU	60,000
Refrigerant	R410A
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	71
Weight (in lbs)	30.000000
Feature	Spec
Product Features	Rebate Available
Energy Star	Yes
SEER1 (Efficiency)	18
Condenser Stages	Two Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	35 amps
Min. Breaker Size	21.3 amps
Tonnage	5 Ton
Valve Type	Sweat
Height	34.5"
Width	17.5"
Depth	28.75"
Resources	Goodman Brochure Goodman Installations Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman Warranty You will need AdobeÂ® AcrobatÂ® Reader to view PDF documents.
Safety Information	PROPOSITION 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.
Configuration	Upflow/Horizontal
Liquid Line	3/8"
Suction Line	7/8"
Style	A-Coil
AHRI Certificate Number	7424264
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	97%
Blower Motor	Variable Speed - ECM
Maximum CFM	1200
Burner Stages	Modulating
Fuel Type	Propane, Natural Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

Why does this listing show both 3-ton and 5-ton specifications? +

This appears to be a data entry error combining furnace and AC ratings. The 60,000 BTU heating and 35,000 BTU cooling don't align with either 3-ton or 5-ton standards. Contact the seller for clarification before purchasing, as tonnage rating directly impacts system sizing and performance.

Can this system handle my two-story home with existing ductwork? +

Potentially, depending on duct size and layout. The variable-speed blower reaches 1,200 CFM maximum, suitable for 3-4 ton systems. Have a technician evaluate your existing ducts for proper sizing and balance. Undersized ducts reduce efficiency and comfort regardless of equipment quality.

How much will operating costs drop compared to older equipment? +

A 10-year-old 13 SEER system costs roughly 30-40% more to operate. Your savings depend on local electricity rates and heating fuel costs. In moderate climates, expect $300-600 annual savings, recovering equipment costs within 8-12 years.

Is R410A refrigerant still available, or should I worry about future servicing? +

R410A remains the standard for residential AC units sold today. Supply is stable through 2025. However, newer R32 refrigerant systems are emerging, so R410A parts will eventually phase out. Plan for 15-20 year availability without concern.

What does the 10-year warranty actually cover if something fails? +

Parts and compressor defects are covered after registration. Labor and refrigerant are typically not included. Review the complete warranty document before assuming full coverage. Online registration is mandatory to activate protection.

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