If your really interested in panning for gold, start researching. Research is key to finding good gold! The US is covered in gold discoveries. Next once you have a location to look at, in the US sites like
www.thediggins.com can tell you which areas are claimed so you dont get into shit with other miners.
You only need some buckets, a shovel, pick, gold pan and some bent screw drivers to start panning. A sniffer bottle and some glass vials might also be a good investment.
As for tips on how and where to look, ask away, i ve been digging for years.