| 0 | Fergus / Walker / Hanneman / *Donaldson | Full Time Racing (USA) | | Dodge | Daytona | | Dodge | GTU |
| 0T | Fergus / Walker / Hanneman / Donaldson | Full Time Racing (USA) | | Dodge | Daytona | | Dodge | GTU |
| 1 | Gary Brabham | Nissan Performance Technology (USA) | | Nissan | NPT-91 | A | Nissan | GTP |
| 1T | Luyendyk / Brabham / Robinson | Nissan Performance Technology (USA) | | Nissan | NPT-91 | A | Nissan | GTP |
| 2 | Jones / Brabham | Bud Light/Jaguar Racing (GB) | | Jaguar | XJR-12 | D | Jaguar | GTP |
| 4 | Taylor / Fuller / Migault / Tennyson / *Hervalet | Tom Milner Racing (USA) | | Spice | SE89P | | Chevrolet | GTP |
| 5 | McCarthy / *Delano | Tom Milner Racing (USA) | | Intrepid | RM-1 | | Chevrolet | GTP |
| 6 | Butt / Johnson / Zitza / Robertson | MAB Racing | | Tiga | GT287 | | Buick | Lights |
| 7 | Schneider / Jelinski / "Winter" | Joest Racing (D) | | Porsche | 962 | C | Porsche | GTP |
| 8 | Arpin / Vining / Davin / *McKinnon | General Kinetics | | Chevrolet | Camaro | | Chevrolet | GTS |
| 9 | Camferdam / *Krueger / *Drummond | Support Net Racing (USA) | | Mazda | MX-6 | | Mazda | GTU |
| 11 | | Nissan Performance Technology (USA) | | Nissan | NPT-91 | A | Nissan | GTP |
| 12 | Annis / Beall / Downs / Schumacher / Deeks | John Annis | | Chevrolet | Lumina | | Chevrolet | GTS |
| 15 | Pace / Waddell / *Banks | Connie Banks | | Chevrolet | Lumina | | Chevrolet | GTS |
| 21 | Painter / Borders / De Long | Jim Downing (USA) | Kent Painter | Chevrolet | Camaro | III | Chevrolet | GTS |
| 22 | Sereix / Urrutia / Polanco / Josey | J&B Motorsports | | Chevrolet | Camaro | | Chevrolet | GTS |
| 23 | Smith / Whipp / Ruiz | Gary Smith (USA) | | Pontiac | Grand Prix | | Pontiac | GTS |
| 25 | Gooding / Kreider / Northam | Dale Kreider (USA) | Dale Kreider | Oldsmobile | Cutlass | | | GTS |
| 25T | Gooding / Kreider / Northam | Dale Kreider (USA) | | Oldsmobile | Cutlass | | | GTS |
| 26 | Pezza / Refenning / Hamlet | Job Racing (USA) | Alex Job | Porsche | 911 | | Porsche | GTU |
| 29 | Kimbrough / Montgomery / McElheny / Overbagh | Overbagh Racing | Hoyt Overbagh | Chevrolet | Camaro | | Chevrolet | GTS |
| 30 | Larrauri / Sigala / Moretti / *Schneider | Joest Racing (D) | | Porsche | 962 | C | Porsche | GTP |
| 34 | Dibos / Dibos / Orlandini | Albert Motorsports/Team Peru (PE) | | Mazda | MX-6 | | Mazda | GTU |
| 35 | McDill / McDill / Juckette | Bill McDill | | Chevrolet | Camaro | | Chevrolet | GTS |
| 36 | Katz / McAdam / Downing | Downing Atlanta (USA) | | Kudzu | DG-1 | | Mazda | Lights |
| 37 | Wilson / *Bernal / *Solano / *Morejon | Botero Racing Team | | Mazda | MX-6 | | Mazda | GTU |
| 39 | Bartling / Khodkar / Brezinka | Fiorano Motorsports (CDN) | Rudy Bartling | Porsche | 911 | | Porsche | GTU |
| 40 | Wirth / *Bieri / *Graham / *Hepworth / *Scavone | Bieri Racing (CDN) | | Alba | AR20 | | Ford | Lights |
| 41 | Hoerr / Baldwin / Gentilozzi / *Brassfield | Rocketsports (USA) | Paul Gentilozzi | Oldsmobile | Cutlass | | | GTS |
| 44 | Velez / Evans / Cochran | Scandia Motorsports (USA) | | Kudzu | DG-2 | | Buick | Lights |
| 45 | Morgan / Riggins / *Evans | Scandia Motorsports (USA) | | Kudzu | DG-1 | | Buick | Lights |
| 48 | Melgrati / Los / Johnstone | Comptech Racing (USA) | Don Erb | Spice | SE90P | | Acura | Lights |
| 49 | Johnstone / Marvin / *Peterson | Comptech Racing (USA) | | Spice | SE91P | | Acura | Lights |
| 51 | Robinson / Brassfield / Hoerr / Gentilozzi | Rocketsports (USA) | Paul Gentilozzi | Oldsmobile | Cutlass | | | GTS |
| 54 | Cross / Scolo | Art Cross Racing | | Chevrolet | Camaro | III | Chevrolet | GTS |
| 55 | Schader / Mahre / Mahre | Brix Racing | Bob Schader | Mazda | MX-6 | | Mazda | GTU |
| 57 | Danaher / McLaughlin / Del Vecchio | Kryderacing (USA) | | Nissan | 240SX | | Nissan | GTU |
| 58 | Sargis / Shalala / Toennis / Pastorini | Pro-Technik Inc | Sam Shalala | Porsche | 911 | | Porsche | GTU |
| 59 | Haywood / Carradine / *Tennyson | Brumos Porsche (USA) | | Gunnar | 966 | | Porsche | GTP |
| 65 | Felton / Nadeau / *Hubbard / *Hubbard | Jill Prewitt | | Chevrolet | Beretta | | Chevrolet | GTS |
| 67 | Mazzacane / Edwards / Shinder / Argetsinger | Mazkar Racing | | Chevrolet | Camaro | | Chevrolet | GTS |
| 73 | Lewis / Ferran / Cogbill | Jack Lewis Ent Ltd. | | Porsche | 911 Carrera | RSR | Porsche | GTU |
| 75 | O'Connell / Morton / *Millen / *Dale | Cunningham Racing (USA) | | Nissan | 300ZX | Turbo (Z32) | Nissan | GTS |
| 76 | Morton / Dale / Millen | Cunningham Racing (USA) | | Nissan | 300ZX | Turbo | Nissan | GTS |
| 77 | Weaver / Cobb | Mazda Motorsports (USA) | | Mazda | RX-792P | | Mazda | GTP |
| 80 | Speakman / Duda | David S. Duda | | Nissan | 300ZX | | Nissan | GTU |
| 82 | Greer / Bacon / Uria / Mees | Wendy's Race Team (USA) | | Mazda | RX-7 | | Mazda | GTU |
| 82T | Greer / Bacon / Uria / Mees | Wendy's Race Team (USA) | | Mazda | RX-7 | | Mazda | GTU |
| 83 | Brabham / Daly / Brabham / Luyendyk | Nissan Performance Technology (USA) | | Nissan | NPT-91 | A | Nissan | GTP |
| 84 | Robinson / Earl / Luyendyk / *Brabham | Nissan Performance Technology (USA) | | Nissan | NPT-91 | A | Nissan | GTP |
| 95 | Leitzinger / Kurtz / Leitzinger / *Paul, Jr. / *Loring | Leitzinger Racing (USA) | | Nissan | 240SX | | Nissan | GTU |
| 96 | Paul, Jr. / Loring / *Kurtz / *Leitzinger / *Leitzinger | Leitzinger Racing (USA) | | Nissan | 240SX | | Nissan | GTU |
| 98 | Jones / Moran | All American Racers (USA) | Dan Gurney | Eagle | Mk III | | Toyota | GTP |
| 99 | Fangio II / Wallace | All American Racers (USA) | Dan Gurney | Eagle | Mk III | | Toyota | GTP |