Independent Review · Updated June 2026

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

High-efficiency modulating furnace and AC combo at entry-level pricing

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
$504
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This system makes sense for budget-conscious homeowners upgrading from older equipment who want solid efficiency without premium pricing. The 97% AFUE furnace and 18 SEER1 air conditioner deliver measurable energy savings, though the $504 price likely reflects a condenser-only or partial system configuration rather than a complete installation-ready package.

Review

This Goodman 3 Ton system represents a practical middle ground in the residential HVAC market. Positioned as a value-oriented option, it combines solid efficiency ratings with Goodman's established reputation for straightforward equipment design. The system handles 120,000 BTU heating output and 35,000 BTU cooling capacity, suitable for homes in the 1,000 to 1,500 square foot range depending on insulation and local climate. At $504, pricing appears competitive, though buyers should verify whether this covers the condenser unit alone or includes additional components.

Performance metrics are genuinely impressive at this price tier. The furnace achieves 97% AFUE efficiency, meaning 97 cents of every heating dollar converts to usable heat rather than flue loss. The air conditioner carries an 18 SEER1 rating, which exceeds the federal minimum of 14 SEER2 and qualifies for tax credits in many states. The modulating burner continuously adjusts flame intensity to room temperature rather than cycling on and off, reducing energy waste. The variable-speed ECM blower motor operates intelligently to match cooling or heating demand, further optimizing runtime and electricity consumption.

Pros & Cons

Pros

  • Exceptional 97% AFUE furnace efficiency minimizes heating fuel waste year-round
  • 18 SEER1 cooling efficiency qualifies for federal tax credits and reduces AC runtime
  • Modulating burner stages automatically adjust output to match heating demand
  • Variable-speed ECM blower motor improves comfort and reduces electricity consumption
  • Two-stage compressor allows lower-speed operation during mild weather, saving energy
  • Scroll compressor design provides reliable, quiet operation at 71 dB
  • 10-year warranty with online registration provides solid protection
  • ENERGY STAR certified and AHRI-certified for documented performance

Cons

  • Price point of $504 suggests incomplete system, not labor or full installation
  • Requires minimum 21.3 amp breaker and 115V single-phase power setup
  • Propane operation requires separate tank and regulators, adding complexity and cost
  • Plastic PVC flue exhaust acceptable but requires proper venting design for safety

Who Should Buy

Best For

Homeowners in moderate climates looking to replace aging AC units who can handle or coordinate their own installation or have existing contractor relationships. This works well for properties already equipped with compatible furnaces or for split system replacements where the air handler is separate.

Consider Alternatives If

Anyone needing a turnkey complete system with installation included should look elsewhere, as this price point suggests component-only pricing, not a full package deal.

3 Ton 17 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
$504
Buy at HVACDirect →

Installation

Installation demands careful attention to several mechanical details. The system requires 115V single-phase power at 60 Hz, with breaker sizing between 21.3 and 35 amps. Refrigerant lines include a 3/8-inch liquid line and 7/8-inch suction line with 3/4-inch insulation thickness designed for up to 50 feet of run length. The plastic PVC flue exhaust vents to the right side with proper slope requirements. Sweat-style valve connections require soldering skills or contractor expertise, making DIY installation risky without HVAC training.

Warranty & Reliability

Goodman extends 10 years of parts coverage when you register the unit online after purchase. This covers compressor, furnace heat exchanger, and most electrical components. Registration typically occurs during professional startup or within 30 days of purchase. The warranty does not cover refrigerant, labor, or damage from improper installation, making professional setup valuable for claim protection.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU120,000
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
Height30"
Width24.5"
Depth21"
ResourcesCAPF Installation Manual CAPF 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

Is this a complete system or just the condenser unit? +
Based on the $504 price and component-level specifications, this appears to be a condenser or partial package. Complete installed systems with furnace, air handler, ductwork, and labor typically cost $3,500 to $7,000. Verify your specific order to confirm whether you're receiving condenser only or additional components.
Can I run this on propane, or does it require natural gas? +
The system accommodates both propane and natural gas through adjustable burner settings. Propane operation requires a properly sized regulator and tank, adding installation complexity and ongoing fuel sourcing. Verify your fuel supply before purchase, as conversion between fuels requires technician recalibration.
How much will this actually reduce my energy bills compared to older equipment? +
A 97% AFUE furnace cuts heating losses by roughly 20% compared to typical 80% AFUE units, translating to potential heating cost reductions of $200 to $500 annually depending on climate and usage. The 18 SEER1 cooling may cut AC costs by 30 to 40% versus 13 SEER equipment from the 2000s.
How does the two-stage compressor benefit me in real use? +
The compressor runs at reduced speed during mild outdoor temperatures, similar to a car cruising on the highway versus idling. This reduces energy consumption during spring and fall months when full cooling capacity isn't needed, while maintaining comfort and extending compressor life through lower runtime stress.
What happens to my warranty if I hire someone other than Goodman's authorized dealer? +
The 10-year parts warranty remains valid as long as you register within 30 days. However, improper installation voids coverage. Professional installation by any licensed HVAC contractor satisfies requirements, but ensure they understand the specific equipment needs.

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