(Car Appearance)
| No. | Car | Entrant | Colour | Sponsors | Tyres | Lubricant | Body | Engine |
| 1 | McLaren F1 GTR | Gulf Racing/GTC | dark blue/silver (+orange) | Gulf | Michelin | Gulf | closed | mid |
| 3 | McLaren F1 GTR | Gulf Racing/GTC | dark blue/silver (+orange) | Gulf | Michelin | Gulf | closed | mid |
| 5 | McLaren F1 GTR | BBA Competition | black/orange | PHILIPPE CHARRIOL WATCHES/Tuiles TBF | Dunlop | | closed | mid |
| 6 | Porsche 993 | Lanzante Motorsport | white | ABB/MIDLAND | Goodyear | | closed | rear |
| 7 | McLaren F1 GTR | GRT Jacadi | blue (+silver) | jacadi | Michelin | Elf | closed | mid |
| 8 | McLaren F1 GTR | West Competition | white/red | West | Goodyear | | closed | mid |
| 9 | McLaren F1 GTR | Mach One Racing | yellow (+dark green) | Harrods | Goodyear | | closed | mid |
| 10 | Porsche 911 GT2 | Kremer Racing | blue/red/orange (+white) | REPSOL | Goodyear | | closed | rear |
| 11 | Ferrari F355 | Yellow Racing | red/yellow | FECOMME QUEBECOR | Michelin | | closed | mid |
| 20 | Porsche 993 Bi-Turbo | Konrad Motorsport | blue | KÖLLNER Immobilien/MacS urce | Pirelli | | closed | rear |
| 22 | Porsche 911 GT2 | Elf Haberthur Racing | yellow | CHICCO DORO | Pirelli | Elf | closed | rear |
| 24 | Porsche 911 Carrera RSR 3.8 | HO Motorsport | black (+orange) | WERGINZ motorsport/Castrol | Pirelli | Castrol | closed | rear |
| 25 | Porsche 911 Carrera Turbo 2 | HO Motorsport | red | terrarent | Pirelli | | closed | rear |
| 26 | Venturi 600 LM | Crisal Compétition | yellow | PHILIPPE CHARRIOL/HARIBO | Dunlop | | closed | - |
| 29 | Porsche 911 Carrera RS | Crisal Compétition | white | EBEL | Dunlop | | closed | rear |
| 30 | Porsche 911 Turbo LM | Obermaier Racing | yellow | flippothek/H&R | Goodyear | Veedol | closed | rear |
| 32 | Porsche 911 GT2 | Seikel Motorsport | white | STEEB/YACCO/NSA | Pirelli | | closed | rear |
| 33 | Porsche 911 GT2 | Seikel Motorsport | yellow | HAWAIKI | | | closed | rear |
| 40 | Ferrari F40 LM | Pilot Aldix Racing | red | PILOT | Michelin | | closed | mid |
| 41 | Ferrari F40 | Pilot Aldix Racing | red | REPSOL/AMERICAS | Pirelli | | closed | mid |
| 43 | Venturi 600 LM | JCB Racing | white (+red/blue) | ACCOR | | | closed | - |
| 44 | Venturi 600 LM | Promo Racing Car | blue (+yellow/white/red) | AVIATIC | Dunlop | | closed | - |
| 47 | Porsche 964 Carrera RSR 3.8 | Larbre Competition | white (+red/dark blue) | CHEREAU/MOTUL | Michelin | Motul | closed | rear |
| 48 | Ferrari 348 LM | Simpson Engineering | white (+red) | DELL | Pirelli | Castrol | closed | mid |
| 50 | Porsche 911 Bi-Turbo | Freisinger Motosport | white (+red/blue) | KORO/MARTINI RACING | Goodyear | | closed | rear |
| 51 | Porsche 911 Bi-Turbo | Freisinger Motorsport | white | PORSCHE MAORIO/FACON NAH... | Goodyear | | closed | rear |
| 55 | Porsche 911 GT2 | Stadler Motorsport | black | Lorinser/ANTERA | Pirelli | | closed | rear |
| 57 | Porsche 911 Carrera RSR 3.8 | V de V Racing Team | green/yellow | | | | closed | rear |
| 58 | Porsche 911 Carrera RSR 3.6 | Bernt Racing | turquoise/pink | DKV | Yokohama | | closed | rear |
| 59 | Porsche 911 Carrera 2 | Bernt Racing | white | uniden/dectel | Pirelli | Shell | closed | rear |
| 60 | Ferrari F40 GTE | Ferrari Club Italia | red/green | Brummel | Pirelli | | closed | mid |
| 61 | Ferrari F40 GTE | Ferrari Club Italia | red/green | Brummel | Pirelli | | closed | mid |
| 62 | Porsche 911 Turbo | Cobras Organisation | blue (+silver) | DITRANS/PUBLIMER | | Motul | closed | rear |
| 66 | Porsche 911 Turbo S | Promosport 92 Ltd. | yellow (+orangeú | PULVER LAC | | | closed | rear |
| 70 | Porsche 911 Carrera RSR 3.8 | Mühlbauer Motorsport | white | DSF/LOGISTICS | Pirelli | | closed | rear |
| 77 | Ferrari F40 | Jolly Club | red | STARK/OPTIMA | | | closed | mid |
| 86 | Porsche 911 GT2 | Larbre Competition | white (+blue) | MOTUL/GITANES BLONDES | Michelin | Motul | closed | rear |
| 87 | Venturi 400 GTR | Sportime | white | PIRELLI | Pirelli | | closed | - |
Entered cars that did not arrive:
| No. | Car | Entrant | Colour | Sponsors | Tyres | Lubricant | Body | Engine |
| 31 | Porsche 911 Carrera RSR 3.8 | Seikel Motorsport | | | | | closed | rear |
| 49 | Porsche 911 Bi-Turbo | Freisinger Motorsport | | | | | closed | rear |
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