| 0 | Fergus / Akin / Hanneman / *Donaldson / *Liebert | Full Time Racing (USA) | | Dodge | Daytona | | Dodge | GTU |
| 05 | Camferdam / Krueger / Drummond | Support Net Racing (USA) | | Mazda | MX-6 | | Mazda | GTU |
| 2 | Jones / Pruett / Brabham / Goodyear | Jaguar Racing (GB) | | Jaguar | XJR-12 | D | Jaguar | GTP |
| 3 | Jones / Goodyear / Brabham / Pruett | Jaguar Racing (GB) | Tom Walkinshaw | Jaguar | XJR-16 | | Jaguar | GTP |
| 4 | Taylor / Purner / Fuller / Matsuda / *Delano / *Bonner | Tom Milner Racing (USA) | | Spice | SE89P | | Chevrolet | GTP |
| 6 | Zitza / Robertson / Butt / Johnson | MAB Racing | | Tiga | GT287 | | Buick | Lights |
| 7 | Schneider / Sigala / Larrauri / "Winter" | Joest Racing (D) | | Porsche | 962 | C | Porsche | GTP |
| 9 | Morgan / Pace / Knott | Essex Racing Service (USA) | | Kudzu | DG-1 | | Buick | Lights |
| 11 | Martin / Stevens / Buhl / Fish / *Jones / *Gordon | Roush Racing (USA) | Jack Roush | Ford | Mustang | | Ford | GTS |
| 12 | Migault / Tennyson / Lopez | Courage Competition (F) | | Cougar | C28S | | Porsche | GTP |
| 13 | Fabre / Robert / Wollek | Courage Competition (F) | | Cougar | C28S | | Porsche | LM |
| 15 | Schroeder / Dallenbach, Jr. / Gordon / *Jones | Roush Racing (USA) | | Ford | Mustang | | Ford | GTS |
| 17 | Ko / Parschauer / Bobeda / *Debban / *Dow / *Longinetti / *Carradine | Carlos Bobeda Racing (USA) | | Spice | SE90P | | Buick | Lights |
| 21 | Kahn / Annis / Macaluso / Borders | Kent Painter (USA) | Kent Racing | Chevrolet | Camaro | III | Chevrolet | GTS |
| 22 | Sereix / *Urrutia / *Polanco | J&B Motorsports | | Chevrolet | Camaro | | Chevrolet | GTS |
| 23 | Hasemi / Hoshino / Suzuki / *Olofsson | Nissan Motorsport International (J) | | Nissan | R91CP | | Nissan | LM |
| 24 | Dibos / Dibos / Orlandini / *Alberti | Alberti Motorsports Team Peru (PE) | | Mazda | MX-6 | | Mazda | GTU |
| 25 | Adams / Duke / Gooding / Kreider | Dale Kreider (USA) | Dale Kreider | Oldsmobile | Cutlass | | | GTS |
| 26 | Pezza / Padilla / Sheldon / Refenning | Alex Job Racing (USA) | Alex Job | Porsche | 911 | | Porsche | GTU |
| 27 | Martini / Weidler / Krosnoff / *Hasemi | Nova Engineering (J) | | Nissan | R91CK | | Nissan | LM |
| 30 | Stuck / Jelinski / Moretti / Pescarolo | Joest Racing (D) | | Porsche | 962 | C | Porsche | GTP |
| 33 | Bieri / Wirth / Scavone / Hepworth | Bieri Racing (CDN) | Uli Bieri | Tiga | GT287 | | Ferrari | Lights |
| 35 | McDill / Schneider / McDill / Juckette | Bill McDill | | Chevrolet | Camaro | | Chevrolet | GTS |
| 36 | Katz / Grooms / Downing / Jellinek | Downing/Atlanta (USA) | | Kudzu | DG-1 | | Mazda | Lights |
| 37 | Wilson / Bernal / Solano / Morejon | Botero Racing Team | | Mazda | MX-6 | | Mazda | GTU |
| 40 | Unser / *Graham / *Hepworth / *Bieri | Bieri Racing (CDN) | | Alba | AR20 | | Ford | Lights |
| 41 | Baldwin / Hoerr / *Gentilozzi | Rocketsports (USA) | Paul Gentilozzi | Oldsmobile | Cutlass | | | GTS |
| 44 | Velez / Evans / Bender / Dobson | Scandia Engineering (USA) | | Kudzu | DG-1 | | Buick | Lights |
| 48 | Shimizu / Melgrati / Lesnett / Los / *Cameron / *Peterson | Comptech Racing (USA) | Don Erb | Spice | SE90P | | Acura | Lights |
| 49 | Johnstone / Cameron / Vasser / Marvin / *Melgrati | Comptech Racing (USA) | | Spice | SE91P | | Acura | Lights |
| 50 | Kimbrough / Montgomery / McElheny / Swanander / Lewis / Rodriguez / Overbagh | Overbagh Racing (USA) | Hoyt Overbagh | Chevrolet | Camaro | III | Chevrolet | GTS |
| 51 | Kline / Robinson / Brassfield / Gentilozzi | Rocketsports (USA) | Paul Gentilozzi | Oldsmobile | Cutlass | | | GTS |
| 52 | Ratzenberger / Haywood / Elgh / Brayton / *Schuppan | Team 0123 (AUS) | | Porsche | 962 | | Porsche | GTP |
| 55 | Schader / Mahre / *Mahre | Bob Schader | Bob Schader | Mazda | MX-6 | | Mazda | GTU |
| 57 | Del Vecchio / Danaher / Kent / Sargis / Kryder | Kryderacing (USA) | | Nissan | 240SX | | Nissan | GTU |
| 58 | McAdam / Monk / Shalala / Toennis / Pastorini | Maria Shalala | Sam Shalala | Porsche | 911 | | Porsche | GTU |
| 67 | Burgner / Mazzacane / Brosnaham / Scolo | Mazkar Racing | | Chevrolet | Camaro | | Chevrolet | GTS |
| 69 | Hoyt / Pilgrim / Petrick / *Wallace | North Coast Racing | | Mazda | RX-7 | | Mazda | GTU |
| 71 | Johnson / Hoerr / *Shaw / *Hemmingson / *Hacker | Oldsmobile Motorsports (USA) | Amos Johnson | Oldsmobile | Achieva | | | GTU |
| 72 | Volk / Boone / Kjoller | Kjoller Motorsport (USA) | Jay Kjoller | Porsche | 911 | | Porsche | GTU |
| 73 | Lewis / Ferran / Robertson | Jack Lewis Ent Ltd. | | Porsche | 911 Carrera | RSR | Porsche | GTU |
| 75 | Morton / Dale / O'Connell | Cunningham Racing (USA) | | Nissan | 300ZX | Turbo (Z32) | Nissan | GTS |
| 76 | O'Connell / Morton / *Dale | Cunningham Racing (USA) | | Nissan | 300ZX | Turbo | Nissan | GTS |
| 82 | Bacon / Greer / Mees / Uria | Dick Greer Racing (USA) | | Mazda | RX-7 | | Mazda | GTU |
| 83 | Brabham / Robinson / Luyendyk | Nissan Performance Technology (USA) | | Nissan | R90CK | | Nissan | GTP |
| 83T | Brabham / Robinson / Luyendyk / Earl / *Daly / *Millen | Nissan Performance Technology (USA) | | Nissan | R90CK | | Nissan | GTP |
| 84 | Daly / Millen / Brabham / *Brabham / *Robinson / *Matsushita | Nissan Performance Technology (USA) | | Nissan | R90CK | | Nissan | GTP |
| 95 | Kurtz / Leitzinger / Leitzinger / Loring | Leitzinger Racing (USA) | | Nissan | 240SX | | Nissan | GTU |
| 96 | Knowles / Loring / Kurtz / Robson | Leitzinger Racing (USA) | | Nissan | 240SX | | Nissan | GTU |
| 98 | Jones / Moran / Dismore | All American Racers (USA) | Dan Gurney | Eagle | Mk III | | Toyota | GTP |
| 99 | Fangio II / Wallace / Acheson | All American Racers (USA) | Dan Gurney | Eagle | Mk III | | Toyota | GTP |