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The Goodman B1497204 is a genuine OEM 144°C fusible link — a one-shot thermal safety cutout for the GUE040-3 gas furnace. This link permanently opens the control circuit if the furnace overheats, protecting against fire and equipment damage. If your furnace has gone completely dead after an overheat event or blocked airflow, a blown fusible link is a common and inexpensive culprit.
Because a fusible link is a life-safety device, use the genuine OEM Goodman part with the exact 144°C trip rating. Substituting a link with a higher trip temperature defeats the furnace's overheat protection and is a serious safety hazard. Always match the rating precisely.
Easy — A quick two-terminal swap, but you must first diagnose and correct the root cause of the overheat (dirty filter, blocked return, failed blower). Replacing the link without fixing the cause will blow it again. Shut off gas and power before servicing.