(Entry List)
| No. | Drivers | Entrant | Principal | Make | Type | Model | Engine | Gr. |
| 01 | Sutcliffe / Dow | Racecraft International (USA) | | Spice | SE87L | | Pontiac | Lights |
| 02 | Everett / Johnstone | Empire Motorsports | | Spice | SE86CL | | Pontiac | Lights |
| 2 | Herzog / Hytten | Alucraft Racing | | Porsche | 962 | | Porsche | GTP |
| 3 | Dotson / Ramsey / Hall | Tom Rust Racing | | Alba | AR4 | | Mazda | Lights |
| 4 | Schubot / Ludemann | S & L Racing (USA) | | Spice | SE88P | | Buick | Lights |
| 5 | Ferrari / Livio | DeBlasi Racing | | Alba | AR9 | | Buick | GTP |
| 6 | Canepa / Pickett | Canepa Motorsports | | Porsche | 962 | | Porsche | GTP |
| 9 | Hessert / Morgan | Essex Racing (USA) | | Spice | SE88P | | Buick | Lights |
| 12 | Lopez / Rocca | Carlos Bobeda Racing (USA) | Carlos Pobeda | Tiga | GT287 | | Chevrolet | Lights |
| 19 | de Lesseps / Cochran | Essex Racing (USA) | | Tiga | GT288 | | Buick | Lights |
| 30 | Moretti / Jelinski | Momo/Gebhardt Racing (D) | | Porsche | 962 | C | Porsche | GTP |
| 33 | Los / Taylor | Spice Engineering (GB) | | Spice | SE89P | Pontiac Firebird GTP | Pontiac | GTP |
| 34 | Atchison / Santal | Spice Engineering (GB) | | Spice | SE89P | Pontiac Firebird GTP | Pontiac | GTP |
| 55 | Rocha / Leutwiler | Huffaker Racing (USA) | | Spice | SE86CL | | Pontiac | Lights |
| 60 | Jones / Nielsen | Castrol Jaguar Racing (GB) | | Jaguar | XJR-9 | | Jaguar | GTP |
| 61 | Cobb / Lammers | Castrol Jaguar Racing (GB) | | Jaguar | XJR-10 | | Jaguar | GTP |
| 63 | Downing / Katz | Downing/Atlanta (USA) | | Kudzu | DG-1 | | Mazda | Lights |
| 64 | Miller / Earl | Jim Miller Racing (USA) | Jim Miller | Spice | SE89P | | Chevrolet | GTP |
| 67 | Wollek / Bell | Busby Racing (USA) | Jim Busby | Porsche | 962 | | Porsche | GTP |
| 68 | Wollek / Andretti | Busby Racing (USA) | Jim Busby | Porsche | 962 | C | Porsche | GTP |
| 79 | Bell / ten Cate | Whitehall Motorsports (USA) | | Spice | SE87L | | Pontiac | Lights |
| 83 | Geoff Brabham | Electramotive Engineering (USA) | | Nissan | GTP ZX-T | | Nissan | GTP |
| 84 | Chip Robinson | Electramotive Engineering (USA) | | Nissan | GTP ZX-T | | Nissan | GTP |
| 86 | Jochen Mass | Bayside Racing/Bruce Leven (USA) | | Porsche | 962 | | Porsche | GTP |
| 98 | Fangio II / Olson | All American Racers (USA) | | Toyota | 88C | | Toyota | GTP |
| 99 | Willy T. Ribbs | All American Racers (USA) | Dan Gurney | Eagle | HF89 | | Toyota | GTP |
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