(Car Appearance)
| No. | Car | Entrant | Colour | Sponsors | Tyres | Lubricant | Body | Engine |
| 0 | Porsche 935/77A | Interscope Racing | black (+red/pink) | interscope | Goodyear | | closed | rear |
| 01 | Porsche 911 S | Roehrig Racing | light blue (+orange) | UNION | Goodyear | | closed | rear |
| 02 | Chevrolet Corvette | Al Levenson | | | | | - | front |
| 03 | Chevrolet Camaro | Guido Levetto | white | STEVENS TIRE | Firestone | | closed | front |
| 05 | Chevrolet Monza | Dale Kreider Racing | light | | | | closed | front |
| 07 | Porsche Carrera RSR | Morrison's Porsche | | | | | closed | rear |
| 08 | Porsche 911 S | Terry Wolters | | | | | closed | rear |
| 09 | Porsche 934/5 | Belcher Racing | black (+purple) | ADIAL/CIBIÉ | Goodyear | Pennzoil | closed | rear |
| 2 | BMW 320i Turbo | McLaren North America | white (+blue/red) | CITICORP/FIRST NATIONAL CITY TRAVELERS CHECKS | Goodyear | | closed | front |
| 3 | Porsche 935 | Jolly Club | white (+blue/red) | Castrol/IMBERTI | Goodyear | Castrol | closed | rear |
| 4 | Ferrari 308 GTB | Jolly Club | red (+black) | Sorini/Castrol | Goodyear | Castrol | closed | mid |
| 5 | Ferrari 365 GT4/BB | Grand Competition Cars Inc. | red | Valvoline/CIBIÉ | | Valvoline | closed | mid |
| 6 | Porsche 935/77A | Dick Barbour Performance | white | Dick Barbour PERFORMANCE/DON BURNS RACING/garretson enterprises | Goodyear | Kendall | closed | rear |
| 7 | Porsche 935 | Heimrath Racing | yellow | BILSTEIN/CIBIÉ | Goodyear | | closed | rear |
| 8 | Ferrari 308 GTB | Jolly Club | red | VAI/CIBIÉ/Sormi/FrenDo | | | closed | mid |
| 9 | Lancia Stratos | Automobiles International | white/dark blue | | | | closed | mid |
| 10 | AMC AMX | Bob's Speed Products | | | | | - | front |
| 12 | Porsche 935/77A | Porsche Kremer Racing | white (+red/blue) | Adolphe Lafont | Goodyear | Shell | closed | rear |
| 13 | Porsche 935 | Bankrupt Inc Racing | white (+orange) | ORE HOUSE | Goodyear | Pennzoil | closed | rear |
| 14 | Porsche 935 K2 | Kremer Porsche Racing | green (+red/orange) | Vaillant | Goodyear | Shell | closed | rear |
| 15 | BMW 3.0 CSL | Bavarian Motors Inc. | black (+yellow/red) | B M I/Valvoline | Goodyear | Valvoline | closed | front |
| 17 | Chevrolet Nova | Tim Chitwood | white/dark blue | CHEVROLET NOVA/CIBIÉ | Goodyear | Pennzoil | closed | - |
| 18 | Chevrolet Camaro | Ours & Hours Racing | | | | | closed | front |
| 19 | Chevrolet Monza | Chris Cord Racing | red | | | | closed | front |
| 20 | Chevrolet Corvette | Richard Bostyan | | | | | - | front |
| 21 | Porsche 935 | Joest | white (+red/blue) | Shell/Mobil SHS/GTS | Goodyear | Shell/Mobil | closed | rear |
| 22 | Porsche 911 E | Music City P&A | white | | | | closed | rear |
| 24 | Porsche Carrera RSR | Executive Industries | | | | | closed | rear |
| 25 | BMW 3.5 CSL | KWM Racing | | | | | closed | front |
| 27 | Mazda RX-3 | Z&W Enterprises | | | | | closed | front |
| 29 | Porsche 911 S | Richard C. Weiss Racing Ent. | | | | | - | rear |
| 32 | Porsche 911 Carrera RSR | Earle/Akin Racing Associates Inc. | red | HUDSON WIRE COMPANY | Goodyear | Pennzoil | closed | rear |
| 33 | Porsche Carrera RSR | Boricua Racing | light blue | PUERTO RICO/BORICUA MOTORS | | | closed | rear |
| 34 | Porsche 911 S | Drolsom Racing Inc. | | | | | closed | rear |
| 36 | Porsche 911 | Case Racing | | | | | closed | rear |
| 37 | Chevrolet Camaro | Clay Young | | | | | closed | front |
| 38 | Chevrolet Camaro | Meldeau Tire Co. | black (+white/red) | MELDEAU TIRE CO | | Valvoline | closed | front |
| 39 | Porsche Carrera RSR | Pickett Racing | | | | | closed | rear |
| 46 | Porsche 911 Carrera RSR | Mauricio DeNarvaez | dark | COLOMBIA | | | closed | rear |
| 48 | Chevrolet Corvette | Autodyne | | | | | - | front |
| 50 | MGB GT | Native Tan | red (+yellow) | NATIVE TAN | Goodyear | Pennzoil | closed | front |
| 51 | Porsche 911 | Wynn's International | | | | | closed | rear |
| 52 | Mazda RX-3 | Mazda Auto Tokyo Co. Ltd. | white (+green) | Gatorade | Dunlop | | closed | front |
| 53 | Mazda RX-3 | Mazda Auto Tokyo Co. Ltd. | white (+green) | Gatorade | Dunlop | | closed | front |
| 54 | Porsche Carrera RSR | T&C/Big Apple Racing | white (+red) | Scoop RESTAURANT | | | closed | rear |
| 55 | Lotus Europa Ford | Emiliano Rodriguez | | | | | - | mid |
| 56 | Chevrolet Camaro | Carter Bros. Racing | | | | | closed | front |
| 58 | Porsche 911 Carrera RSR 3.0 | Diego Febles Racing | white (+red/blue) | DIEGO FEBLES RACING | | Union 76 | closed | rear |
| 59 | Porsche 935 | JMS Brumos Porsche | white (+red/blue) | JMS Brumos Porsche | Goodyear | Kendall | closed | rear |
| 60 | Porsche 911 | R&R Racing | | | | | closed | rear |
| 61 | Mazda RX-3 | Faza Squadra | | | | | closed | front |
| 65 | Ferrari 365 GTB/4 | Carradine/Dan Ward Racing | red (+white/blue) | CIBIÉ | Goodyear | Valvoline | closed | front |
| 66 | Ferrari 365 GTB/4 | Carradine/Dan Ward Racing | white (+red/blue) | WARD RACING TEAM, LTD. | | | closed | front |
| 68 | Porsche 911 Carrera RSR 3.0 | Luis Mendez | blue | NORTHLAKE P+A | | | closed | rear |
| 71 | Porsche 911 S | Bill Scott Racing | white | BILSTEIN/Hella | Goodyear | Valvoline | closed | rear |
| 72 | Chevrolet Corvette | Bill Arnold Racing | dark | | | | closed | front |
| 73 | Chevrolet Camaro | Howey Farms | | | | | closed | front |
| 76 | Porsche 911 | Quality Inn of Boise, ID | white (+yellow) | | | | closed | rear |
| 77 | AMC Hornet AMX | Levi's Team Highball | | | | | - | front |
| 78 | Ferrari 365 GTB/4 | Western Motor Works | red | | | | closed | front |
| 80 | Oldsmobile Cutlass | Herb Adams | | | | | closed | front |
| 82 | Chevrolet Camaro | Carm Solomone | green (+yellow) | MVP | | | closed | front |
| 84 | Datsun 260Z | World Parts | white/black (+orange) | WORLDPARTS | Firestone | Valvoline | closed | front |
| 85 | Porsche 914/6 | John E. Hulen | | | | | - | mid |
| 86 | De Tomaso Pantera GT4K | Team Pantera FL | | | | | closed | mid |
| 87 | Porsche 911 | Pedro Vazquez | | | | | - | rear |
| 88 | Porsche 911 | Hamilton House Racing | | | | | - | rear |
| 91 | Datsun 260Z | Bondurant School | orange (+yellow) | DATSUN/bandag/BONDURANT School | Bandag | Valvoline | closed | front |
| 94 | Ferrari 365 GTB/4 | Swap Shops | dark blue (+red/white) | CIBIÉ | | Valvoline | closed | front |
| 95 | Porsche 935 | Bob Hagestad | white (+blue/yellow/red/green) | BOB HAGESTAD P.A.R./CIBIÉ | Goodyear | | closed | rear |
| 99 | Porsche 935/77A | JMS Brumos Porsche | white (+red/blue) | Brumos Porsche/WEISBERG | Goodyear | | closed | rear |
Entered cars that did not arrive:
| No. | Car | Entrant | Colour | Sponsors | Tyres | Lubricant | Body | Engine |
| 11 | Triumph TR7 | Robert Hoskins III | | | | | - | front |
| 23 | Chevrolet Corvette | Cliff Gottlob | | | | | - | front |
| 26 | Alfa Romeo Giulietta Sprint Veloce | Eleven-Tenths Racing | | | | | closed | front |
| 35 | BMW 2002 Schnitzer | Team Beilcke | | | | | closed | front |
| 41 | Triumph GT6 | Ted Schumacher Racing | | | | | - | - |
| 42 | Ford Pinto | W. G. Harris | | | | | - | front |
| 43 | Porsche Carrera | Allan F. Bodoh | | | | | closed | rear |
| 45 | Porsche Carrera | Vann's Auto Body Shop | | | | | closed | rear |
| 47 | Ford Mustang | Robert V. LaMay | | | | | - | front |
| 63 | Chevrolet Camaro | Charles F. Pelz II | | | | | closed | front |
| 70 | Porsche 911 S | Race Car Inc. | | | | | - | rear |
| 75 | Datsun 510 | Paul B. May | | | | | - | - |
| 89 | Porsche Carrera | Barrick Motor Racing | | | | | closed | rear |
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