I am looking for some advise on a replacement throttle/shifter for my 97 fountain 24cs

Assuming you're staying with the dual action (shift and throttle) side mount controls-

Blinged out, brah-
http://www.cpperformance.com/c-843-h...-controls.aspx

"I like my boat, but not $600 for a shifter".
http://www.cpperformance.com/p-14857...-shifters.aspx

"Nah, that's not OEM Mercruiser, I modded some stuff"
http://www.cpperformance.com/p-14859...-controls.aspx

Or you could go OEM replacement, which will probably as much or slightly more than the middle version.