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Today's Hours 8am - 11pm estThank you for your question. Yes, a line set, which can be purchased separately as an accessory, will be required for each indoor air handler. We would recommend the ductless mini split indoor installation kit for each indoor air handler. This kit includes the refrigerant line set, the control wire and the condensate drain line. Since this system has 3 air handlers, you will require 3 indoor installation kits. We would also recommend the ductless mini split installation kit for the condenser as it includes several accessories that will be required for a complete installation of the outdoor condenser (you will only need one condenser installation kit). We would also recommend a wall sleeve for each line set when passing it to the outside. We would also recommend an equipment pad or wall bracket for the outside condenser to keep it from sitting directly on the ground. Line set cover guards for each line set would also be recommended to both better protect and camouflage the line sets. All of these mentioned accessories can be found on this product's page in the accessories section. This accessory section can be found beneath the "add to cart" button. For more assistance, please give us a call.