suspension
 

where can i find coil overs for my 97 sl

Junkyards, ebay, Saturn forums from partouts. Folks used to use Eibach and Progress springs on the s cars, but there was never really a strong aftermarket support for much of anything for the S cars. Springs were probably the most well supported. But they have been out of production for at least 15 years as far as I know so you will get a set only from another Saturn.

If you do find them on another vehicle, make sure you grab the camber kits. Not sure if they are still out there.