| 0 | "Winter" / Jelinski / Barilla | Joest Racing (D) | Reinhold Joest | Porsche | 962 | | Porsche | GTP |
| 00 | Showket / Hanneman | Full Time Racing (USA) | | Dodge | Daytona | | Dodge | GTU |
| 01 | Morgan / Bell / ten Cate | Spice Engineering USA | | Spice | SE87L | | Pontiac | Lights |
| 02 | Kendall / Jones | C & C Inc | | Chevrolet | Beretta | | Chevrolet | GTU |
| 03 | McCall / Dallenbach / Baldwin / *Jones | Skoal Bandit Racing | | Chevrolet | Camaro | | Chevrolet | GTO |
| 06 | Brown / Hagan / Nelson / *Chambers | Bobby Brown Racing (USA) | | Tiga | GT286 | | Buick | Lights |
| 07 | Schroeder / MacInnes | Full Time Racing (USA) | | Dodge | Daytona | | Dodge | GTU |
| 09 | Durst / Brockman / Kline / *Belcher | Ball Bros. Racing | | Spice | SE88P | | Pontiac | GTP |
| 1 | Foyt / Haywood | A. J. Foyt Enterprises (USA) | | Porsche | 962 | | Porsche | GTP |
| 2 | Pickett / Riggins / *Jones | Protofab Racing | | Chevrolet | Corvette | | Chevrolet | GTO |
| 4 | Miller / Ludemann / Schubot | S & L Racing (USA) | | Spice | SE88P | | Buick | Lights |
| 5 | Dallenbach, Jr. / Jones / *Riggins | Protofab Racing | | Chevrolet | Corvette | | Chevrolet | GTO |
| 6 | St. James / Gregg / *Halsmer | Roush Racing (USA) | | Merkur | XR4Ti | | Ford | GTO |
| 7 | Roberts / Roehrig | Highlands Race Team (USA) | | Pontiac | Firebird | | Pontiac | GTO |
| 9 | Loring / Hessert | Essex Racing (USA) | | Tiga | GT286 | | Buick | Lights |
| 10 | Adams / Hotchkis / Hotchkis, Jr. | Hotchkis Racing (USA) | John Hotchkis | Porsche | 962 | | Porsche | GTP |
| 11 | Pruett / Halsmer | Roush Racing (USA) | | Merkur | XR4Ti | | Ford | GTO |
| 12 | Brosnaham / Keller | Spirit of Brandon | | Chevrolet | Camaro | | Chevrolet | GTO |
| 14 | Robinson / Holbert / *Baldwin | Holbert Racing (USA) | | Porsche | 962 | | Porsche | GTP |
| 15 | Rothbarth / *Jourdain | John Kalagian Racing | | Porsche | 962 | | Porsche | GTP |
| 16 | Cobb / Weaver / *Dyson | Dyson Racing (USA) | | Porsche | 962 | | Porsche | GTP |
| 16T | Cobb / Weaver / Dyson | Dyson Racing (USA) | | Porsche | 962 | | Porsche | GTP |
| 17 | Reed / Bacon / Johnson | Al Bacon Performance (USA) | Al Bacon | Mazda | RX-7 | | Mazda | GTU |
| 18 | Romano / McVey / Seaman / Hornack | Simms-Romano Enterprises (USA) | | Mazda | RX-7 | | Mazda | GTU |
| 19 | Jacobson / Schneider / Brown | Essex Racing Services (USA) | | Tiga | GT286 | | Mazda | Lights |
| 20 | Refenning / Bond / Baker | Martinelli-Scott | | Porsche | 911 Carrera | | Porsche | GTU |
| 22 | van der Merwe / Forbes-Robinson | Hendrick Motorsports (USA) | | Chevrolet | Corvette GTP | | Chevrolet | GTP |
| 22T | van der Merwe / Forbes-Robinson | Hendrick Motorsports | | Chevrolet | Corvette GTP | | Chevrolet | GTP |
| 23 | McDaniel / Petrilak / Livingston | Di-Tech Buick | | Argo | JM16 | | Buick | Lights |
| 26 | McDill / Juckette / McDill | Hi-Tech Racing | Bill McDill | March | 84G | | Pontiac | GTP |
| 28 | Church / Generotti / Church | Guy W. Church (USA) | Guy W. Church | Mazda | RX-7 | | Mazda | GTU |
| 30 | Roe / Moretti | Momo Racing (I) | | March | 86G | | Buick | GTP |
| 31 | Gloy / *Theys / *Phillips | Momo Racing (I) | | March | 86G | | Buick | GTP |
| 33 | Delano / Petery / Carter | Roush Racing (USA) | | Mercury | Capri | | Ford | GTO |
| 38 | Mandeville / Marsh / Marsh | Mandeville Auto Tech (USA) | Roger Mandeville | Mazda | RX-7 | | Mazda | GTO |
| 39 | Gunn / *Belcher | Phoenix Race Cars | | Phoenix | JG2 | | Chevrolet | GTP |
| 40 | Bieri / Finotto / Pallavicini / Guatamacchi | Gaston Andrey Racing (USA) | | Tiga | GT286 | | Ferrari | Lights |
| 41 | Sereix / Urrutia | Ferrea Racing | | Chevrolet | Camaro | | Chevrolet | GTO |
| 42 | Cherry / Monk / Lamas / Newsum / McAdam / *King | Lamas Motor Racing | | Fabcar | CL | | Porsche | Lights |
| 45 | Kennedy / Keck | Karl Keck | | Chevrolet | Corvette | | Chevrolet | GTO |
| 46 | Guido / Graham / Crouch | Red Line Racing | | BMW | 325i | | BMW | GTU |
| 47 | Oakley / Mills | Cumberland Valley Racing | Chaunce Wallace | Mazda | RX-7 | | Mazda | GTU |
| 48 | Mead / *Lamas / *McAdam / *Newsum / *Higgins | Lamas Motor Racing | | Fabcar | CL | | Porsche | Lights |
| 49 | Bundy / Ganz / Cooper | HP Racing | Herbert S. Parks | March | 86G | | Buick | GTP |
| 50 | Ripley / Freed / Rinzler | Marco Polo Motorsports | | Pontiac | Fiero | | Pontiac | GTU |
| 51 | Copeman / Philips | HP Racing (USA) | Heinz Peters | Porsche | 911 Carrera | RSR | Porsche | GTU |
| 53 | Broomall / Evans / Ullom | Team Shelby | | Dodge | Daytona | | Dodge | GTU |
| 54 | Auberlen / Gang / Auberlen | SP Racing (USA) | | Porsche | 911 Carrera | | Porsche | GTU |
| 55 | Lewis / Visger / Woodner | Huffaker Racing (USA) | | Spice | SE86CL | | Pontiac | Lights |
| 56 | Durkheimer / Torres | Karl Durkheimer (USA) | Karl Durkheimer | Porsche | 911 Carrera | | Porsche | GTU |
| 57 | Bean / Wonzer / Cooper / *Cameron / *Lewis / *Argetsinger | Wonzer Racing (USA) | Gary Wonzer | Lola | T616 | | Mazda | Lights |
| 58 | Goral / Cameron / Wonzer / Argetsinger | Wonzer Racing (USA) | Gary Wonzer | Lola | T616 | | Mazda | Lights |
| 60 | Brundle / *Nielsen / *Boesel | Castrol Jaguar Racing (GB) | | Jaguar | XJR-9 | D | Jaguar | GTP |
| 61 | Lammers / Jones / Sullivan / Nielsen | Castrol Jaguar Racing (GB) | | Jaguar | XJR-9 | D | Jaguar | GTP |
| 63 | Downing / Katz / Matsushita | Jim Downing (USA) | | Argo | JM19 | | Mazda | Lights |
| 66 | Wallace / Newell | Chaunce Wallace | | Chevrolet | Camaro | | Chevrolet | GTO |
| 66T | Boesel / Jones | Castrol Jaguar Racing (GB) | | Jaguar | XJR-9 | | Jaguar | GTP |
| 68 | Mendez / Fonseca / *Bavaro | Latino Racing (DR) | | Porsche | 911 Carrera | RSR | Porsche | GTU |
| 69 | Walker / Lagasse / Smith | Greg Walker Racing | | Chevrolet | Corvette | | Chevrolet | GTO |
| 71 | Shaw / Johnson / *Bacon | Team Highball (USA) | | Mazda | RX-7 | | Mazda | GTU |
| 72 | Bender / Naon, Jr. | Roy Baker Racing (GB) | Roy Baker | Tiga | GC286 | | Ford | GTP |
| 75 | Kendall / Frank | Clayton Cunningham Racing (USA) | | Mazda | RX-7 | | Mazda | GTU |
| 76 | Morton / Jones | Clayton Cunningham Racing (USA) | | Mazda | RX-7 | | Mazda | GTO |
| 80 | Finotto / Melgrati / Daccò | Gaston Andrey Racing (USA) | | Alba | AR6 | | Ferrari | Lights |
| 81 | Bupp / Church / Peters | Sentry Bank Equipment (USA) | | Chevrolet | Camaro | | Chevrolet | GTO |
| 82 | Greer / Mnich / Finger / Mees | Dick Greer Racing (USA) | | Mazda | RX-7 | | Mazda | GTU |
| 84 | Rubright / Upton / *Jaeschke | Car Enterprises | | Chevrolet | Camaro | | Chevrolet | GTO |
| 86 | Ludwig / Stuck | Bayside Disposal Racing (USA) | | Porsche | 962 | | Porsche | GTP |
| 89 | Uria / Figaro / Winfree | 901 Racing (USA) | | Porsche | 911 Carrera | RSR | Porsche | GTU |
| 90 | Bartling / Brezinka / Hochreuter | Rudy Bartling (CDN) | | Porsche | 911 | | Porsche | GTU |
| 92 | Taylor / Lee / Myers / Montgomery | Bob's Speed Product | | Pontiac | Firebird | | Pontiac | GTO |
| 94 | Tisdelle / Van Every / Northam | Ash Tisdelle (USA) | | Chevrolet | Camaro | | Chevrolet | GTO |
| 96 | Mahre / Mahre | Mahre Brothers | | URD | C82 | | BMW | GTP |
| 97 | Ballot-Léna / Ricci / McKitterick | Whitehall Motorsports (USA) | | Spice | SE88P | | Pontiac | Lights |
| 98 | Aase / Cord | All American Racers (USA) | | Toyota | Celica Turbo | | Toyota | GTO |
| 99 | Ribbs / Fangio II | All American Racers (USA) | | Toyota | Celica Turbo | | Toyota | GTO |