Goodman's GSX140361 condenser with 3 ton cooling capacity and 14 SEER is made to last, and even to allow for future expansions and refinements in your system. Its heavy-gauge galvanized steel cabinet features single-panel access to controls with space provided for field-installed accessories. The ARUF37C14 Multiposition air handler, putting 3 tons of capacity in flow with R-410A refrigerant, features rigid SmartFrame cabinet and DecaBDE-free thermoplastic drain pan with secondary drain connections.