Independent Review · Updated June 2026

3 Ton 14 SEER 96% AFUE 100,000 BTU Goodman Gas Furnace and Heat Pump System - Downflow

High-efficiency gas furnace and heat pump combo with solid SEER 14 cooling and 96% AFUE heating.

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 14 SEER 96% AFUE 100,000 BTU Goodman Gas Furnace and Heat Pump System - Downflow
Current Price
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// Bottom Line
This ACiQ unit is ideal for homeowners in mixed climates who want reliable dual heating and cooling without premium pricing. The 96% AFUE furnace and 14 SEER heat pump deliver solid year-round comfort, and the downflow configuration fits most attic installations cleanly.

Review

The ACiQ ACIQ-36-HPC-UPG is a hybrid gas furnace and heat pump system that combines Goodman engineering with straightforward performance metrics. At 3 tons cooling capacity, it targets the middle market where contractors and homeowners want reliable dual-fuel capability without premium pricing. This downflow unit has earned its place on job sites because it handles the basics well: it heats, cools, and runs efficiently without overcomplicating the installation or maintenance process.

Performance specs tell a clear story. The furnace delivers 100,000 BTU heating output at 96% AFUE efficiency, meaning minimal wasted gas. Cooling capacity reaches 36,000 BTU with a 14 SEER rating, which qualifies for Energy Star recognition. The unit uses R410A refrigerant and operates on standard 115V single-phase power with a 22.4 to 30 amp breaker range. Variable-speed ECM blower motor with up to 2,000 CFM keeps airflow balanced, while the two-stage burner adjusts heating intensity based on actual demand.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency keeps heating costs low during cold months
  • 14 SEER cooling rating meets Energy Star standards with R410A refrigerant
  • Two-stage burner and variable-speed ECM blower motor optimize comfort and efficiency across seasons
  • Downflow/horizontal A-coil configuration works in basements, attics, and crawl spaces
  • 10-year warranty with online registration provides solid long-term protection
  • Scroll compressor is proven technology with fewer failure points than rotary designs

Cons

  • Single-stage cooling compressor means less precise temperature control compared to two-stage alternatives
  • 74 dB noise level runs noticeably louder than quieter models during peak operation
  • 5-ton cooling capacity (36,000 BTU) doesn't match the 3-ton nameplate, creating confusion about actual cooling output

Who Should Buy

Best For

Contractors upgrading older systems and homeowners in regions with moderate heating and cooling seasons looking for balanced efficiency and reliability. This unit works well for ranch homes and single-story properties where downflow installation is practical.

Consider Alternatives If

Buyers in extremely hot climates who need higher SEER ratings, or those in quiet neighborhoods where 74 dB noise matters. Skip this if you need variable-capacity cooling or already have a multi-stage compressor system.

3 Ton 14 SEER 96% AFUE 100,000 BTU Goodman Gas Fur
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Installation

Installation is straightforward for experienced HVAC crews. The downflow configuration requires 50 feet of 3/8 inch liquid line and 7/8 inch suction line with 3/4 inch insulation. Plastic PVC exhaust flue is required, simplifying venting in tight spaces. Unit dimensions of 34.5 inches tall, 21 inches wide, and 28.75 inches deep fit standard plenum spaces. Electrical setup is basic: 115V single-phase 60 Hz with breaker sizing between 22.4 and 30 amps.

Warranty & Reliability

Ten-year parts and labor coverage comes standard with online registration, a smart protection layer for contractors and homeowners alike. This warranty aligns with industry expectations for mid-tier equipment and covers compressor failure, heat exchanger cracks, and component defects. Registration takes minutes and removes risk for the first decade of operation.

Specifications

SKUACIQ-36-HPC-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU100,000
RefrigerantR410A
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
ReplacesGSZ140371
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 amps
Min. Breaker Size22.4 amps
Tonnage5 Ton
Valve TypeSweat
Height34.5"
Width21"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation 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.
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7368844
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM2000
Burner StagesTwo
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Why does this say 3-ton capacity but the specs list 5 tons? +
The 3-ton rating refers to cooling capacity based on 36,000 BTU output. The 5-ton tonnage in specs appears to be a documentation error or refers to total system rating. Always confirm cooling BTU (36,000) and heating BTU (100,000) with your installer to avoid sizing confusion.
Can I install this in my attic if space is tight? +
Possibly. The unit measures 34.5 inches tall, 21 inches wide, and 28.75 inches deep, so verify your attic opening and plenum clearance. Downflow configuration works well overhead, but you'll need adequate access for service and proper ductwork pitch to prevent condensation issues.
How does 14 SEER compare to newer systems? +
14 SEER is solid mid-range efficiency but not cutting-edge. Modern systems reach 16 to 20 SEER, but they cost 20 to 40 percent more. For mixed climates without extreme heat, 14 SEER delivers acceptable cooling costs without premium pricing.
Is this better than a straight furnace without heat pump capability? +
It depends on climate. In cold regions, gas furnaces alone are cheaper. In moderate climates, the heat pump adds spring and fall comfort while keeping heating costs down. You get flexibility, though maintenance is more complex than furnace-only systems.
What if my home needs warranty service within ten years? +
Registration online activates coverage immediately. Contact your installer or an authorized Goodman dealer with proof of purchase and registration. Coverage includes parts and labor for manufacturing defects.

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