Independent Review · Updated June 2026

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

High-efficiency modulating furnace and AC combo at a contractor-friendly price point

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 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$736
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman split system excels for contractors upgrading existing installs or homeowners replacing older equipment in moderate climates. The 97% AFUE furnace and 18 SEER2 condenser deliver measurable energy savings without premium pricing, making it ideal for budget-conscious upgrades.

Review

Goodman's 3 Ton gas furnace and air conditioner combination represents solid middle-market positioning in the split system category. Priced at $736, this upflow A-coil configuration addresses the contractor demand for dependable equipment that balances efficiency gains with installation simplicity. Energy Star certification and 10-year warranty support appeal to both professional installers and DIY homeowners managing their own replacements. The modulating furnace and two-stage compressor design signal commitment to comfort control, not just baseline performance.

Performance metrics justify the mid-tier positioning. The furnace delivers 97% AFUE with a modulating burner firing from 20 to 100 percent capacity and 100,000 BTU output, while the condenser achieves 18 SEER2 efficiency (exceeding the stated 17 SEER rating) with scroll compressor technology. The variable-speed ECM blower reaches 2000 CFM maximum, adapting to heating and cooling demands without excessive noise in lower stages. R410A refrigerant and 3/8 inch liquid line sizing support industry standards for proper charge and system balance.

Pros & Cons

Pros

  • 97% AFUE furnace rating means superior heating efficiency and lower natural gas bills
  • 18 SEER2 cooling efficiency exceeds the listed 17 SEER spec, with two-stage compressor for part-load performance
  • Modulating burner adjusts output across 20 to 100 percent of capacity, reducing short cycling and improving comfort
  • Variable-speed ECM blower motor with 2000 CFM maximum capacity provides consistent airflow and quieter operation at part load
  • Energy Star certified with 10-year warranty via online registration, protecting your investment

Cons

  • 71 dB noise level runs louder than some high-end competitors, noticeable during heating cycles
  • Spec sheet lists conflicting tonnage (3 Ton title versus 3.5 Ton specs), creating potential confusion for sizing verification
  • Requires PVC exhaust flue with plastic ducting, limiting installation flexibility in older homes with masonry chimneys

Who Should Buy

Best For

This system fits contractors managing mid-range residential replacements and homeowners seeking reliable efficiency without high-end pricing. Ideal for single-stage to two-stage upgrades where modulating comfort and AFUE performance justify the investment.

Consider Alternatives If

Avoid this unit if noise sensitivity is critical, your home uses propane exclusively without backup natural gas, or your installation requires masonry chimney venting without PVC conversion.

3 Ton 17 SEER 97% AFUE 100,000 BTU Goodman Gas Fur
$736
Buy at HVACDirect →

Installation

Installation requires standard 115V single-phase power with breaker sizing between 21.3 and 35 amps, accessible in most homes. The upflow/horizontal configuration fits tight spaces with 34.5 inch height and 21 inch width. PVC plastic flue exhaust simplifies venting in modern construction but demands conversion work if your home uses traditional masonry chimneys. Suction line insulation comes pre-installed at 3/4 inch thickness, reducing field prep time.

Warranty & Reliability

Goodman provides 10 years parts coverage upon online registration, a standard benefit in this price category. Coverage protects against compressor failure and component defects but excludes maintenance and wear items. Registration takes minutes and should be completed immediately after installation to activate benefits and establish claim eligibility.

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
Tonnage3.5 Ton
Valve TypeSweat
Height34.5"
Width21"
Depth28.75"
ResourcesGoodman Brochure Goodman Specifications 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7424267
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Does this system qualify for federal tax credits or rebates? +
The listing notes rebate availability, but eligibility depends on your location and current incentive programs. Check ENERGY STAR's rebate finder and your local utility company for 2024 offerings. 97% AFUE and 18 SEER2 ratings often qualify, but timing and manufacturer partnership vary by region.
Can I install this in a horizontal attic configuration instead of upflow? +
Yes. The unit supports both upflow and horizontal mounting as noted in configuration specs. Horizontal installation requires proper support and ductwork alignment to maintain 2000 CFM airflow. Ensure your return air handler positioning supports horizontal coil operation without drainage issues.
How much heating and cooling capacity does this unit provide? +
The furnace generates 100,000 BTU heating output with 97% AFUE efficiency. The condenser produces 35,000 BTU cooling (nominal 3 Ton capacity) at 18 SEER2 efficiency. Total system delivers approximately 8,300 heating watts and 10,200 cooling watts after accounting for efficiency ratings.
How does this Goodman compare to Carrier or Lennox mid-tier models? +
Goodman delivers comparable efficiency (97% AFUE, 18 SEER2) at lower cost than Carrier or Lennox equivalents. Trade-offs include slightly higher noise (71 dB) and fewer premium features. For contractors prioritizing margin and homeowners prioritizing budget, Goodman competes strongly on performance-per-dollar.
What warranty coverage applies if I register online after installation? +
Online registration activates 10-year parts coverage on the furnace and condenser. Registration protects compressor, heat exchanger, and component failures. Ensure registration completes within required timeframe after installation to avoid claim denials.

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