(Entry List)
| No. | Drivers | Entrant | Principal | Make | Type | Engine | Gr. |
| 01 | Bell / *Kline | AT&T/Collins & Aikman | | Spice | SE87L | Pontiac | Lights |
| 01T | | Spice Engineering | | Spice | SE87L | Pontiac | Lights |
| 09 | Steve Durst | Ball Bros Racing | | Spice | SE86CL | Pontiac | Lights |
| 1 | Al Holbert | Holbert Racing (USA) | | Porsche | 962 | Porsche | GTP |
| 4 | Scott Pruett | Roush Racing (USA) | | Ford | Mustang Maxum GTP | Ford | GTP |
| 6 | Rothbarth / Morgan | Spice Engineering | | Spice | SE87L | Pontiac | Lights |
| 8 | Redman / Kneifel | Primus Motorsport | | Porsche | 962 | Porsche | GTP |
| 9 | Fin Tomlinson | Apache Racing | | Tiga | GT286 | Mazda | Lights |
| 10 | Adams / Hotchkis | Hotchkis Racing (USA) | John Hotchkis | Porsche | 962 | Porsche | GTP |
| 14 | Robinson / *Holbert | Holbert Racing (USA) | Al Holbert | Porsche | 962 | Porsche | GTP |
| 15 | Calvin Fish | Kalagian Racing | | Alba | AR8 | Buick | GTP |
| 16 | Price Cobb | Dyson Racing (USA) | Rob Dyson | Porsche | 962 | Porsche | GTP |
| 16T | | Dyson Racing (USA) | Rob Dyson | Porsche | 962 | Porsche | GTP |
| 19 | Scott Schubot | S & L Racing (USA) | | Tiga | GT285 | Mazda | Lights |
| 29 | Ron Canizares | Ares Sports | | Tiga | GT286 | Buick | Lights |
| 32 | Bob Lesnett | Pfeiffer Ridge Racing | | Tiga | GT285 | Mazda | Lights |
| 42 | Howard Cherry | MMG/White-Allen Porsche | | Fabcar | CL | Porsche | Lights |
| 43 | Chip Mead | MMG/White-Allen Porsche | | Fabcar | CL | Porsche | Lights |
| 44 | Haywood / Morton | Group 44 (USA) | | Jaguar | XJR-7 | Jaguar | GTP |
| 45 | Jim Crawford | RC Cola/Conte Racing (USA) | | March | 86G | Buick | GTP |
| 52 | Sarel van der Merwe | Hendrick Motorsports (USA) | | Chevrolet | Corvette GTP | Chevrolet | GTP |
| 52T | | Hendrick Motorsports (USA) | | Chevrolet | Corvette GTP | Chevrolet | GTP |
| 63 | Jim Downing | Certified Brakes (USA) | | Argo | JM19 | Mazda | Lights |
| 67 | Bob Wollek | B F Goodrich (USA) | Jim Busby | Porsche | 962 | Porsche | GTP |
| 73 | Steve Phillips | AMF Racing | Howard Katz | Tiga | GT286 | Chevrolet | Lights |
| 83 | David Hobbs | Electramotive Engineering (USA) | | Nissan | GTP ZX-T | Nissan | GTP |
| 85 | Klaus Ludwig | Bayside Disposal Racing (USA) | | Porsche | 962 | Porsche | GTP |
| 86 | Bruce Leven | Bayside Disposal Racing (USA) | | Porsche | 962 | Porsche | GTP |
Entered cars that did not arrive:
| No. | Drivers | Entrant | Principal | Make | Type | Engine | Gr. |
| 79 | McKitterick / Lewis | Whitehall Rocketsports | | Alba | AR5 | Oldsmobile | Lights |
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