Walmart offers the AKDY 39" 2-Jet Easy-Connect Rainfall Shower Panel System for $99.99. Opt for in-store pickup to cut the price to $97.01. That's $3 under our mention from last December and the lowest price we could find today by $28, excluding the below mentions. It's made of stainless steel and features a rainfall / waterfall showerhead, two body spray jets, handheld shower wand, and chrome-plated brass hose.

A couple of close prices: Home Depot and AKDY via Amazon offer it for $99.99 with free shipping.