I too, have searched the web with no luck in finding a retailer who carries the Panasonic S97S. I emailed Panasonic Support Center asking why and how I can purchase the Panasonic S97S. Panasonic advised to contact Soundcenter.net and provided this telephone number: (800) 530-7227. I called, they had the Panasonic S97S (Brand New) in stock for $279.00 + $10.00 S/H. They shipped it that day and I should have on Monday, February 7, 2005 per the UPS Tracking Number they provided.
Soundcenter.net stated the Panasonic S97S is a "Class-A" DVD Player and that is why normal retail stores do not carry it. Stupid me, I did not ask what a "Class-A" Player is, guess I just happy they had them in stock at a reasonable price. Just thought I'd pass this along for anybody who is interested in the Panasonic S97S.