(Entry List)
| No. | Drivers | Entrant | Principal | Make | Type | Model | Engine | Gr. |
| 1 | Lammers / Tambay | Silk Cut Jaguar (GB) | | Jaguar | XJR-9 | | Jaguar | C1 |
| 2 | Nielsen / Wallace | Silk Cut Jaguar (GB) | | Jaguar | XJR-9 | | Jaguar | C1 |
| 5 | Huysman / Larrauri / *Schäfer | Repsol Brun Motorsport (CH) | Walter Brun | Porsche | 962 | C | Porsche | C1 |
| 6 | Brun / Pareja | Repsol Brun Motorsport (CH) | | Porsche | 962 | C | Porsche | C1 |
| 7 | Wollek / Jelinski | Joest Racing (D) | Reinhold Jöst | Porsche | 962 | C | Porsche | C1 |
| 8 | Ballot-Léna / Ricci | Joest Racing (D) | Reinhold Jöst | Porsche | 962 | C | Porsche | C1 |
| 10 | Fouché / Giacomelli | Porsche Kremer Racing (D) | Erwin & Manfred Kremer | Porsche | 962 | CK6 | Porsche | C1 |
| 13 | Fabre / Bousquet | Courage Competition (F) | | Cougar | C22 | S | Porsche | C1 |
| 14 | Bell / Needell | Richard Lloyd Racing (GB) | | Porsche | 962 | C GTi | Porsche | C1 |
| 16 | Larrauri / Dickens | Repsol Brun Motorsport (CH) | Walter Brun | Porsche | 962 | C | Porsche | C1 |
| 17 | Dauer / Konrad | Dauer Racing (D) | | Porsche | 962 | C | Porsche | C1 |
| 18 | Leslie / Redman | Aston Martin (GB) | | Aston Martin | AMR1 | | Aston Martin | C1 |
| 20 | Lee-Davey / Oberndorfer | Team Davey (GB) | Tim Lee-Davey | Porsche | 962 | C | Porsche | C1 |
| 21 | Bellm / Los | Spice Engineering (GB) | | Spice | SE89C | | Ford | C1 |
| 22 | Taylor / Thyrring | Spice Engineering (GB) | | Spice | SE89C | | Ford | C1 |
| 23 | Bailey / Blundell | Nissan Motorsports International (J) | | Nissan | R89C | | Nissan | C1 |
| 23T | Bailey / Blundell | Nissan Motorsports International (J) | | Nissan | R89C | | Nissan | C1 |
| 26 | Pescarolo / Ferté | France Prototeam (F) | | Spice | SE88C | | Ford | C1 |
| 29 | de Cesaris / Scapini | Mussato Action Car (I) | | Lancia | LC2 | /89 | Ferrari | C1 |
| 34 | Alméras / Alméras | Porsche Alméras Montpellier (F) | | Porsche | 962 | C | Porsche | C1 |
| 37 | Dumfries / Lees | Toyota Team Tom's (J) | | Toyota | 88C | | Toyota | C1 |
| 37T | Lees / Dumfries | Toyota Team Tom's (J) | | Toyota | 88C | | Toyota | C1 |
| 40 | Salamin / Cohen-Olivar | Swiss Team Salamin (CH) | | Porsche | 962 | C | Porsche | C1 |
| 41 | Lechner / Franzmaier | Swiss Team Salamin (Walter Lechner Racing School) (CH/A) | | Porsche | 962 | C | Porsche | C1 |
| 61 | Baldi / Acheson | Team Sauber Mercedes (CH/D) | | Sauber | C9 | /88 | Mercedes | C1 |
| 61T | Schlesser | Team Sauber Mercedes (CH/D) | | Sauber | C9 | /88 | Mercedes | C1 |
| 62 | Schlesser / Mass | Team Sauber Mercedes (CH/D) | Peter Sauber | Sauber | C9 | /88 | Mercedes | C1 |
| 72 | Yver / Lässig | Obermaier Primagaz (D) | | Porsche | 962 | C | Porsche | C1 |
| 101 | Adams / Velez | Chamberlain Engineering (GB) | | Spice | SE89C | | Ford | C2 |
| 102 | Taverna / Williams | Chamberlain Engineering (GB) | Hugh Chamberlain | Spice | SE86C | | Hart | C2 |
| 103 | Coppelli / Thuner | France Prototeam (F) | | Spice | SE88C | | Ford | C2 |
| 105 | Gellini / Nurminen | Porto Kaleo Team (I) | | Tiga | GC288 | | Ford | C2 |
| 106 | Barberio / Randaccio | Porto Kaleo Team (I) | | Tiga | GC288 | | Ford | C2 |
| 107 | Justice / Ferrarin | Tiga Race Team (Jean-Claude Ferrarin) (F) | | Tiga | GC289 | | Ford | C2 |
| 108 | Wood / de Henning | Roy Baker Racing (GP Motorsport) (GB) | | Spice | SE87C | | Ford | C2 |
| 111 | Piper / Iacobelli | PC Automotive (GB) | | Spice | SE88C | | Ford | C2 |
| 151 | Lombardi / Sotty | Pierre-Alain Lombardi (CH) | | Spice | SE86C | | Ford | C2 |
| 171 | Shead / Shead | Team Mako (GB) | John McNeil | Spice | SE88C | | Ford | C2 |
| 176 | Boulay / Serfaty | Louis Descartes (F) | | ALD | 04 | | BMW | C2 |
| 177 | Serpaggi / Descartes | Louis Descartes (F) | | ALD | C289 | | Ford | C2 |
| 178 | Tremblay / Bonnet | Didier Bonnet (F) | | ALD | 06 | | BMW | C2 |
| 201 | Dieudonné / Kennedy | Mazdaspeed (J) | | Mazda | 767 | B | Mazda | GTP |
Entered cars that did not arrive:
| No. | Drivers | Entrant | Principal | Make | Type | Model | Engine | Gr. |
| | Tiga Race Team (GB) | | Tiga | GC289 | | Ford | C2 |
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