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The B1497204 is a genuine Goodman OEM 144°C thermal fusible link for the GUP060-3 gas furnace. This one-shot thermal cutoff is wired into the safety circuit and permanently opens if the furnace reaches 144°C (291°F), shutting the unit down to prevent overheating, melted wiring, or fire. It's an inexpensive but essential safety device — if it has blown, the furnace will not run until it's replaced and the root-cause overheat condition is corrected.
The OEM Goodman link is rated to the precise 144°C trip point and lead length your furnace's safety circuit requires. Generic thermal fuses of the same rating exist, but on a fire-safety part we strongly recommend OEM for guaranteed calibration.
Splice or connect the replacement into the existing leads (about 15 minutes). Disconnect power first. Important: a blown link means the furnace overheated — inspect airflow, filters, and limit controls to find why before returning the unit to service.