(Entry List)
| No. | Drivers | Entrant | Principal | Make | Type | Engine | Gr. |
| 0 | "Winter" / Duez | Joest Racing (D) | Reinhold Joest | Porsche | 962 | Porsche | GTP |
| 01 | Bell / Wolters | AT&T | | Argo | JM16 | Buick | Lights |
| 04 | Redman / Haywood | Group 44 (USA) | Bob Tullius | Jaguar | XJR-7 | Jaguar | GTP |
| 07 | St. James / Halsmer | Team Zakspeed USA (USA) | | Ford | Mustang Probe | Ford | GTP |
| 09 | Brockman / Durst | Rinzler Motoracing (USA) | | Tiga | GT285 | Mazda | Lights |
| 2 | Leon / Leon / Fish | Leon Bros Racing (USA) | Leon Brothers | March | 84G | Chevrolet | GTP |
| 3 | Larrauri / Sigala | Brun Motorsports (CH) | Thompson | Porsche | 962 | Porsche | GTP |
| 5 | Akin / Gartner | Bob Akin Motor Racing (USA) | Bob Akin | Porsche | 962 | Porsche | GTP |
| 7 | Gloy / Ludwig | Team Zakspeed USA (D) | | Ford | Mustang Probe | Ford | GTP |
| 9 | Gregg / Brockman | Rinzler Motoracing (USA) | | Tiga | GT286 | Porsche | Lights |
| 12 | John Watson | BMW North America (D) | | BMW | GTP | BMW | GTP |
| 13 | Rubino / Mummery | Outlaw Race Team (USA) | | Argo | JM19 | Mazda | Lights |
| 14 | Holbert / Bell | Holbert Racing (USA) | Al Holbert | Porsche | 962 | Porsche | GTP |
| 14T | | Holbert Racing (USA) | Al Holbert | Porsche | 962 | Porsche | GTP |
| 15 | Kalagian / *Mullen | Kalagian/Ardisana (USA) | John Kalagian | March | 85G | Buick | GTP |
| 16 | Drake Olson | Dyson Racing (USA) | Rob Dyson | Porsche | 962 | Porsche | GTP |
| 24 | Earl / Spice | Spice Engineering (Huffaker Racing) | Gordon Spice | Spice | SE86CL | Pontiac | Lights |
| 44 | Tullius / Robinson | Group 44 (USA) | Bob Tullius | Jaguar | XJR-7 | Jaguar | GTP |
| 45 | Paul, Jr. / Ganz | RC Buick Hawk (USA) | | March | 85G | Buick | GTP |
| 46 | Ganz / Madren | RC Buick Hawk (USA) | | March | 85G | Buick | GTP |
| 51 | Steve Johnson | Steve Johnson (USA) | Steve Johnson | JRE | SR-71 | Ford | GTP |
| 52 | van der Merwe / Bundy | Hendrick Motorsports (USA) | | Chevrolet | Corvette GTP | Chevrolet | GTP |
| 61 | O'Neill / Shelton | Deco Sales (USA) | Brent O'Neill | Argo | JM19 | Buick | Lights |
| 63 | Downing / Maffucci | Certified Brakes Racing (USA) | | Argo | JM16 | Mazda | Lights |
| 67 | Morton / Busby | B F Goodrich (USA) | | Porsche | 962 | Porsche | GTP |
| 68 | Brassfield / Mass | B F Goodrich (USA) | Jim Busby | Porsche | 962 | Porsche | GTP |
| 79 | McKitterick / Koll | Whitehall Rocketsports | | Alba | AR5 | Chevrolet | Lights |
| 80 | Melgrati / Finotto | Gaston Andrey Racing | Gaston Andrey | Alba | AR6 | Ferrari | Lights |
| 86 | Wollek / Barilla | Bridgestone/Bayside (USA) | Bruce Leven | Porsche | 962 | Porsche | GTP |
| 92 | Gagliardo / Kneifel | Chicago Racing Ent. | Mike Gagliardo | Lola | T616 | Mazda | Lights |
Entered cars that did not arrive:
| No. | Drivers | Entrant | Principal | Make | Type | Engine | Gr. |
| 06 | Varde / Almeida | Joe Varde Racing | | Alba | AR5 | Buick | Lights |
| 6 | Morgan / Blackburn | Morgan Performance | | Tiga | GT286 | Buick | Lights |
| 22 | Leon / Fish | Leon Bros Racing (USA) | Leon Brothers | March | 85G | Porsche | GTP |
| 23 | Corazzo / Flemke | Team 22 (USA) | | Royale | RP40 | Mazda | Lights |
| 39 | John Gunn | Phoenix/Autovolante (USA) | | Phoenix | | Alfa Romeo | Lights |
| 93 | Marsh / Pawley / Marsh | Mid-O/Rusty Jones (USA) | | Tiga | GT286 | Mazda | Lights |
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