Where exactly is the oil pan in a 1997 Pontiac Grand Am SE?

You're also going to have to drop the crossmember if you're changing the gasket

As with all cars, the oil collects it the lowest part of the engine. That's why your oil drain plug is where it is. You can see the oil pan by jacking up the front of the car and putting it on proper jack stands. NEVER support a car on just the jack; I speak from painful experience. If you wiggle under the engine and find the lowest part where the drain plug is you will be able to see the oil pan bolts going up into the engine block. In fact, the oil pan itself with trace the size of the block, so you will probably see a dozen bolts or more around the edge of the oil pan. If you want to remove it, make sure you drain the oil first, and never drain the oil when it's hot or you will be severely burned. If you remove the oil pan, you will need a new gasket when you replace it.