Independent Review · Updated June 2026

3 Ton 18 SEER 97% AFUE 100,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

High-efficiency two-stage system delivers 18 SEER cooling and 97% AFUE heating.

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 100,000 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 excels for homeowners seeking premium efficiency without enterprise-level pricing. The 18 SEER rating and 97% AFUE make it ideal for moderate to hot climates where cooling costs dominate annual bills, or cold climates where heating efficiency matters significantly.

Review

The Goodman 3-ton two-stage system represents a solid mid-to-premium offering in the residential HVAC market. This unit pairs a high-efficiency air conditioning condenser with a condensing gas furnace, making it suitable for both heating and cooling climates. The Energy Star certification validates its efficiency credentials, and the 10-year warranty with online registration provides reasonable consumer protection. Goodman's reputation for durability and parts availability gives contractors confidence in long-term service.

Performance metrics impress across the board. The 35,000 BTU cooling capacity at 18 SEER means efficient summer operation, while the 100,000 BTU furnace running at 97% AFUE minimizes winter fuel waste. The scroll compressor with two-stage operation cycles intelligently between part-load and full-load modes, reducing energy consumption during mild days. Variable-speed ECM blower technology automatically adjusts airflow from low to 2000 CFM depending on demand, improving comfort consistency while keeping decibel levels at acceptable 71 dB.

Pros & Cons

Pros

  • 18 SEER rating delivers measurable energy savings compared to standard 14-15 SEER units, especially valuable in high-cooling climates
  • 97% AFUE furnace efficiency is among the highest available, reducing winter heating waste and lowering gas consumption
  • Two-stage compressor and modulating burner adjust output precisely to load, minimizing short cycling and improving comfort
  • Variable-speed ECM blower motor with 2000 CFM maximum capability optimizes air distribution and reduces runtime noise to 71 dB
  • Compact 30x21x21 inch cabinet fits standard upflow/horizontal installations without requiring major ductwork modifications

Cons

  • Listed price of $89 appears to be partial or promotional pricing, actual installed cost typically $5000-8000 depending on labor and ductwork
  • Specs show conflicting tonnage information (title states 3 ton, specs list 5 ton), creating confusion about actual cooling capacity
  • R410A refrigerant requirement means incompatibility with older R22 systems, necessitating complete coil replacement if upgrading legacy equipment

Who Should Buy

Best For

Contractors and homeowners upgrading 10-15 year old systems who want top-tier efficiency ratings with manageable upfront costs. This system performs exceptionally well in homes with moderate to large square footage where lower operating costs over 15-20 years justify higher initial investment.

Consider Alternatives If

Budget-conscious buyers seeking entry-level equipment should look elsewhere, as should anyone with existing R22 systems or extremely tight installation spaces that cannot accommodate the 30x21x21 footprint.

3 Ton 18 SEER 97% AFUE 100,000 BTU Goodman Gas Fur
$89
Buy at HVACDirect →

Installation

Installation requires standard field connections for R410A or R22 refrigerant lines using 3/8 inch liquid and 7/8 inch suction piping with 3/4 inch suction line insulation. Electrical demand needs 115V, 1-phase, 60 Hz service with breaker sizing between 21.3 and 35 amps. The PVC flue outlet (right-side mounted) integrates with plastic ductwork, and the A-coil configuration accepts both upflow and downflow orientation for flexible installation scenarios.

Warranty & Reliability

Goodman provides 10 years of parts coverage when you register the unit online after purchase, protecting against compressor and major component failures. This warranty is solid for the price point, though homeowners should verify that HVAC contractors properly register units and maintain service records. Labor costs fall outside warranty coverage, which is standard industry practice.

Specifications

SKULS38783850
Brand/ManufacturerOnline Supply
Cooling BTU35,000
Heating BTU100,000
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
Tonnage5 Ton
Valve TypeSweat
Height30"
Width21"
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 Number7424267
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

Why does the product title say 3 tons but specs list 5 tons? +
This appears to be a data error on the supplier's part. Industry standards suggest the 35,000 BTU cooling capacity indicates a 3-ton unit. Verify with the manufacturer's AHRI certificate number 7424267 before purchasing to confirm actual tonnage rating and ensure proper system sizing.
Can I connect this to my existing R22 system? +
No. This unit requires R410A or R22 dedicated circuits. Mixing refrigerants damages compressors and voids warranties. If upgrading from R22, you must replace both outdoor condenser and indoor coil simultaneously, requiring professional EPA-certified technician service.
How much will this system reduce my energy bills? +
An 18 SEER system uses approximately 20-25% less cooling energy than standard 14 SEER units, depending on climate and usage patterns. Combined with 97% AFUE heating, annual savings range $300-800 for typical homeowners. Payback typically occurs within 7-10 years through reduced operating costs.
Does 18 SEER mean it's better than units rated SEER2? +
SEER and SEER2 are different testing standards. SEER2 ratings are typically 15-20% lower numerically than SEER ratings on identical equipment. An 18 SEER system roughly equals 14-15 SEER2. Verify which rating a competitor uses before comparison shopping.
What happens after the 10-year warranty expires? +
After 10 years, you pay out-of-pocket for repairs and parts. Most systems remain serviceable for 15-20 years total. Budget $500-1500 annually for potential maintenance costs as the unit ages beyond warranty coverage.

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