Apple has released Mac OS X 10.3 Panther Build 7B85 to Premier Apple Developers via their Apple Developer Connection website. General seeding is expected shortly.
The first reports of Panther going Gold Master appeared on October 1st from various sources on the web.
Despite significant debate, it does appear build 7B85 is the Gold Master (Final) build which has gone to duplication.
Apple officially announced Panther's release to be on October 24th at 8pm.