Independent Review · Updated June 2026

3 Ton 18 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

High-efficiency gas furnace and AC combo at an exceptional price point

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 18 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
$89
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system delivers 97% AFUE heating and 18 SEER cooling in a package that costs under $100, making it ideal for budget-conscious homeowners replacing older equipment. The modulating gas burner and variable-speed ECM blower motor adapt to real-world conditions, reducing energy waste and improving comfort without premium pricing.

Review

The Goodman 3-ton gas furnace and air conditioner system represents a compelling value proposition in the mid-range HVAC market. At $89 before potential rebates, this unit delivers efficiency ratings that typically command premium pricing at other manufacturers. The system combines a 120,000 BTU gas furnace with 35,000 BTU cooling capacity in a single upflow A-coil configuration, making it suitable for mid-sized homes in mixed climates. Goodman's reputation for straightforward, reliable equipment without unnecessary complexity appeals to practical homeowners and experienced contractors alike.

Performance-wise, the 97% AFUE rating on the furnace means nearly all fuel converts to usable heat, a significant advantage over older 80% AFUE systems that still occupy many homes. The 18 SEER2 air conditioner uses R410A refrigerant with a two-stage scroll compressor and variable-speed ECM blower motor that adjusts between 0 and 2000 CFM. The modulating burner stages adapt flame intensity to heating demand rather than cycling on and off, reducing temperature swings and energy consumption. These specifications place this unit at the efficiency tier that justifies Energy Star certification and qualifies for utility rebates in many regions.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means minimal wasted heat, translating to lower winter heating bills
  • 18 SEER2 rating with two-stage compressor and scroll compressor technology reduces cooling costs
  • Modulating burner stages optimize flame intensity based on demand, not just on/off operation
  • Variable-speed ECM blower motor adjusts airflow from 0 to 2000 CFM for precise climate control
  • Energy Star certified and qualifies for potential rebates, offsetting initial cost
  • PVC/plastic flue compatibility simplifies venting requirements on retrofit installations
  • 10-year comprehensive warranty with online registration provides solid long-term protection

Cons

  • Listed tonnage discrepancy, 3-ton unit spec but shows 5-ton capacity creating potential confusion on true capacity
  • 71 dB noise level is moderate, not ideal for homeowners sensitive to furnace operation sound
  • Sweat valve connections require soldering skills or professional HVAC installer involvement
  • A-coil design requires upflow/horizontal configuration only, limiting retrofit flexibility in some homes

Who Should Buy

Best For

Homeowners replacing 10+ year old furnace and AC systems who prioritize operating cost savings over premium features. This unit makes sense for those in moderate climates where both heating and cooling matter, and who can arrange professional installation to ensure proper refrigerant charge and ductwork matching.

Consider Alternatives If

Contractors needing variable-tonnage solutions or homeowners with strict noise requirements under 68 dB should look at alternative manufacturers or variable-capacity models.

3 Ton 18 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
$89
Buy at HVACDirect →

Installation

Installation requires proper HVAC certification due to refrigerant handling and gas line connections. The 115V single-phase electrical requirement needs a dedicated circuit with 21.3 to 35-amp breaker capacity. Sweat valve connections demand soldering capability or professional labor. The unit weighs 30 pounds and measures 34.5 inches high, 24.5 inches wide, and 28.75 inches deep, fitting most standard utility closets or basement installations. PVC plastic flue venting simplifies exhaust requirements compared to metal ductwork.

Warranty & Reliability

Goodman backs this system with a 10-year comprehensive parts warranty upon online registration. This extended coverage protects against compressor failure, component defects, and parts replacement costs. Registration is straightforward and unlocks full warranty benefits. However, labor costs and installation issues fall outside warranty scope. Ten years of protection aligns with the typical lifespan of HVAC equipment, providing reasonable peace of mind for the purchase price.

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
Height34.5"
Width24.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Installations Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman 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.
ConfigurationUpflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7424268
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

What's the actual cooling capacity of this unit? +
The unit produces 35,000 BTU of cooling capacity, representing a 3-ton system despite spec sheet tonnage notation showing 5-ton. Verify with your HVAC contractor that this matches your home's cooling load calculation based on square footage and climate zone before purchase.
Can this system be installed horizontally in an attic instead of upflow in a basement? +
This A-coil design is specifically configured for upflow or horizontal mounting, giving some flexibility. Horizontal attic installation is possible if your ductwork supports it, but confirm with your installer that your specific home's return air and supply duct configuration accommodates horizontal airflow patterns.
How much will my heating and cooling bills drop compared to my old system? +
A 97% AFUE furnace versus an 80% unit saves roughly 17% on heating costs. The 18 SEER2 AC versus 10 SEER equipment saves approximately 45% on cooling costs. Actual savings depend on local utility rates, insulation quality, and thermostat management, but combined savings typically range from 30 to 40 percent annually.
How does this Goodman system compare to premium brands like Carrier or Lennox? +
Goodman delivers equivalent efficiency ratings at substantially lower cost. Carrier and Lennox charge more for brand reputation and sometimes quieter operation. For pure cooling and heating performance, specifications are comparable. The trade-off is Goodman's 71 dB operation versus competitors' quieter models, offset by the $2,000 plus price difference.
What do I need to do to activate the 10-year warranty? +
Register the unit online with Goodman using the AHRI certificate number 7424268 and proof of installation. Registration is free and typically completed within minutes through Goodman's website. Without registration, coverage defaults to a shorter period, so complete this step immediately after professional installation.

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