The 26th Annual SunBank 24 at Daytona was a 24-hour endurance sports car race held on January 30–31, 1988 at the Daytona International Speedway road course. The race served as the opening round of the 1988 IMSA GT Championship.

Victory overall and in the GTP class went to the No. 60 Castrol Jaguar Racing Jaguar XJR-9 driven by Martin Brundle, Raul Boesel, and John Nielsen. Victory in the GTO Class went to the No. 11 Roush Racing Merkur XR4Ti driven by Scott Pruett, Paul Miller, Bob Akin, and Pete Halsmer. Victory in the Lights class went to the No. 9 Essex Racing Service Tiga GT286 driven by David Simpson, Tom Hessert Jr., and David Loring. Victory in the GTU class went to the No. 71 Team Highball Mazda RX-7 driven by Amos Johnson, Dennis Shaw, and Bob Lazier.

Race results Class winners in bold. Pos Class No Team Drivers Chassis Laps Engine 1 GTP 60 Castrol Jaguar Racing Martin Brundle Raul Boesel John Nielsen Jaguar XJR-9 728 Jaguar 6.0L V12 N/A 2 GTP 67 Uniroyal Goodrich Bob Wollek Mauro Baldi Brian Redman Porsche 962 727 Porsche 3.0L Flat 6 Turbo 3 GTP 66 Castrol Jaguar Racing Eddie Cheever John Watson Johnny Dumfries Jaguar XJR-9 713 Jaguar 6.0L V12 N/A 4 GTP 86 Bayside Motorsport Klaus Ludwig Hans-Joachim Stuck Sarel van der Merwe Porsche 962 694 Porsche 3.0L Flat 6 Turbo 5 GTP 15 Kalagian Racing Jim Rothbarth Bernard Jourdain Michel Jourdain Sr. Rob Stevens Porsche 962 680 Porsche 3.0L Flat 6 Turbo 6 GTP 1 Copenhagen-A. J. Foyt Racing A. J. Foyt Al Unser Jr. Elliott Forbes-Robinson Porsche 962 675 Porsche 3.0L Flat 6 Turbo 7DNF GTP 14 Holbert Racing Al Holbert Chip Robinson Derek Bell Porsche 962 660 Porsche 3.0L Flat 6 Turbo 8DNF GTP 09 Jiffy Lube Firebird Steve Durst Mike Brockman Bob Earl Gary Belcher Spice SE86CL 651 Pontiac 4.5L V6 N/A 9 GTP 16 Dyson Racing Price Cobb James Weaver Rob Dyson Vern Schuppan Porsche 962 638 Porsche 3.0L Flat 6 Turbo 10 GTO 11 Roush Racing Scott Pruett Paul Miller Bob Akin Pete Halsmer Merkur XR4Ti 634 Ford 5.9L V8 N/A 11 GTO 03 Skoal Bandit Racing Buz McCall Paul Dallenbach Max Jones Jack Baldwin Chevrolet Camaro 634 Chevrolet 5.7L V8 N/A 12 Lights 9 Essex Racing Service David Simpson Tom Hessert Jr. David Loring Tiga GT286 617 Buick 3.0L V6 N/A 13 Lights 63 Downing/Atlanta Howard Katz Hiro Matsushita Jim Downing Argo JM19 615 Mazda 1.3L 2 Rotor 14 Lights 55 Huffaker Racing Terry Visger Paul Lewis Jon Woodner Spice SE86CL 599 Pontiac Super Duty 3.0L I4 N/A 15 GTU 71 Team Highball Amos Johnson Dennis Shaw Buddy Lazier Mazda RX-7 598 Mazda 1.3L 2 Rotor 16 GTO 38 Mandeville Auto/Tech Roger Mandeville Kelly Marsh Don Marsh Mazda RX-7 597 Mazda 1.9L 3 Rotor 17 GTU 04 SP Racing Gary Auberlen Adrian Gang Cary Eisenlohr Bill Auberlen Porsche 911 Carrera 586 Porsche Flat 6 N/A 18 GTU 89 901 Racing Peter Uria Jack Refenning Larry Figaro Rusty Scott Porsche 911 Carrera RSR 577 Porsche 3.2L Flat 6 N/A 19 GTU 47 Cumberland Valley Racing Richard Oakley Matt Mnich Doug Mills Mazda RX-7 573 Mazda 1.3L 2 Rotor 20 GTO 33 Roush Racing Andy Petery Les Delano Craig Carter Mercury Capri 568 Ford 5.9L V8 N/A 21DNF Lights 01 AT&T Spice Engineering Don Bell Charles Morgan Costas Los Spice SE87L 566 Pontiac Super Duty 3.0L I4 N/A 22 Lights 19 Essex Racing Service Ron McKay Bill Jacobson Jim Brown Tiga GT286 557 Mazda 1.3L 2 Rotor 23 Lights 42 Lamas Motor Racing Jack Newsum Howard Cherry Tim McAdam John Higgins Fabcar CL 554 Porsche 3.0L Flat 6 N/A 24 GTU 95 Leitzinger Racing Bob Leitzinger Chuck Kurtz Butch Leitzinger Nissan 300ZX Z32 541 Nissan VG30DE 3.0L V6 N/A 25 GTO 68 Greg Walker Racing Greg Walker King Smith Scott Lagasse Chevrolet Corvette C4 527 Chevrolet 5.9L V8 N/A 26DNF GTP 61 Castrol Jaguar Racing Davy Jones Danny Sullivan Jan Lammers Jaguar XJR-9 512 Jaguar 6.0L V12 N/A 27 Lights 80 Gaston Andrey Racing Martino Finotto Pietro Silva Guido Daccò Alba AR6 506 Ferrari 2.9L V8 N/A 28DNF GTO 99 All American Racers Willy T. Ribbs Rocky Moran Juan Manuel Fangio II Toyota Celica Turbo ST165 502 Toyota 4T-GTE 2.1L I4 Turbo 29DNF Lights 36 Erie Scientific John Grooms Tom Bagley John Fergus Frank Jellinek Argo JM16 496 Mazda 1.3L 2 Rotor 30DNF GTO 18 Jack Lewis Enterprises Bob Beasley Steve Volk Jack Lewis Porsche 911 Carrera RSR 490 Porsche Flat 6 N/A 31DNF GTO 84 Car Enterprises Bill Wesel Craig Rubright Garrett Jenkins Chevrolet Camaro 479 Chevrolet 5.7L V8 N/A 32DNF GTO 5 Polyvoltac/Protofab Tommy Archer Chip Mead Bill Adam Chevrolet Corvette 467 Chevrolet 5.9L V8 N/A 33 GTU 56 Escort Porsche Karl Durkheimer Monte Shelton Jim Torres Nort Northam Porsche 911 Carrera 455 Porsche Flat 6 N/A 34DNF GTU 75 CCR Bart Kendall Johnny Unser Tom Frank Mazda RX-7 446 Mazda 1.3L 2 Rotor 35 GTU 17 Al Bacon Performance Al Bacon Bob Reed John Hogdal Mazda RX-7 445 Mazda 1.3L 2 Rotor 36DNF GTP 7 Tom Milner Racing Bruce Jenner Scott Goodyear Arie Luyendyk Tom Gloy Calvin Fish Thomas Schwietz Ford Probe GTP 418 Cosworth BDA 2.1L I4 Turbo 37DNF GTO 98 All American Racers Chris Cord Dennis Aase Steve Millen Toyota Celica Turbo ST165 416 Toyota 4T-GTE 2.1L I4 Turbo 38 GTO 92 Puleo Racing Steve Zwiren Mark Montgomery Anthony Puleo Pontiac Firebird 402 Chevrolet 5.7L V8 N/A 39DNF GTO 2 Polyvoltac/Protofab Greg Pickett John Jones Tommy Riggins Chevrolet Corvette C4 398 Chevrolet 5.9L V8 N/A 40DNF GTO 76 CCR John Morton Parnelli Jones P. J. Jones Mazda RX-7 389 Mazda 1.9L 3 Rotor 41DNF GTO 6 Roush Racing Kenper Miller Bob Akin Paul Gentilozzi Merkur XR4Ti 388 Ford 2.5L I4 Turbo 42DNF Lights 23 Motion Promotion George Petrilak Rex McDaniel Bruce MacInnes Argo JM16 379 Buick 3.0L V6 N/A 43DNF Lights 4 S&L Racing Jim Miller Linda Ludemann Scott Schubot Spice SE88P 369 Buick 3.0L V6 N/A 44DNF GTO 22 Roush Racing Mark Martin Lyn St. James Deborah Gregg Pete Halsmer Mercury Capri 349 Ford 5.9L V8 N/A 45DNF GTO 81 Sentry Bank Equipment Ken Bupp Jack Boxstrom Kent Painter Guy Church Chevrolet Camaro 345 Chevrolet 5.7L V8 N/A 46DNF GTP 72 Roy Baker Mike Allison Stephen Hynes Chris Ashmore Tiga GC286 329 Cosworth DFL 3.3L V8 N/A 47DNF Lights 35 Diman Racing Mandy Gonzalez Skip Winfree Manuel Villa John Schneider Royale RP40 302 Porsche 3.0L Flat 6 N/A 48DNF Lights 79 Winters/Whitehall Skeeter McKitterick Bill Koll Tom Winters Claude Ballot-Léna Mario Hytten Spice SE87L 297 Pontiac Super Duty 3.0L I4 N/A 49 GTU 51 Mardi Gras Racing Colin Richard Rene Azcona Bob Copeman Porsche 911 Carrera RSR 278 Porsche Flat 6 N/A 50DNF GTP 3 Brun Motorsport-Torno Gianfranco Brancatelli Oscar Larrauri Massimo Sigala Porsche 962 277 Porsche 3.0L Flat 6 Turbo 51 GTO 39 HRG Associates Bob Hebert Paul Reisman Andy Strasser Pontiac Firebird 269 52DNF GTU 82 Apenn Inn Dick Greer Mike Mees John Finger Mazda RX-7 243 53DNF GTP 31 Buick Momo March Steve Phillips Jeff Andretti Michael Roe March 86G 213 54DNF Lights 06 Brown Racing Ron Nelson Bobby Brown Billy Hagen Sterling Marlin Tiga GT286 165 55DNF GTO 29 Overbagh Motor Racing Oma Kimbrough Hoyt Overbagh Chris Gennone David Kicak Chevrolet Camaro 165 56DNF Lights 58 Gary Wonzer Jonathan Green Joseph Hamilton Bill Bean Gary Wonzer Lola T616 151 57DNF GTU 28 Florida Fixtures Russ Church Daniel Urrutia E. J. Generotti Dennis Vitolo Mazda RX-7 150 58DNF Lights 27 MSB Racing Dave Cowart Jim Fowells Ray Mummery Mike Meyer Argo JM19 146 59DNF Lights 88 Transact, Inc. Steve Johnson Bob Strait Geoff Nicol Argo JM19 B 132 60DNF Lights 40 Gaston Andrey Racing Angelo Pallavicini Paolo Guatamacchia Uli Bieri Tommy Johnson Alba AR2 126 61DNF GTP 44 Group 44 Bob Tullius Whitney Ganz Hurley Haywood Jaguar XJR-7 122 62DNF GTO 12 Bobby Allison Racing Bobby Allison Clifford Allison Dick Danielson Buick Somerset 104 63DNF GTP 10 Hotchkis Racing, Inc. Jim Adams John Hotchkis John Hotchkis Jr. Porsche 962 98 64DNF GTP 05 A.D.A. Engineering Wayne Taylor Ian Harrower Ian Flux Stanley Dickens ADA 03 88 65DNF GTU 08 Simms-Romano Enterprises Steve Burgner Paul Romano Bill Colom Jeff Green Mazda RX-7 87 66DNF Lights 48 Lamas Motor Racing Charles Monk Perry King Lorenzo Lamas Fabcar CL 80 67 GTP 24 Briody Racing John McComb Jim Briody Bob Nagel March 84G 80 68DNF Lights 97 Winters/Whitehall Claude Ballot-Léna Jean-Louis Ricci Olindo Iacobelli Spice SE88P 77 69DNF GTP 21 John Wood Racing Brent O'Neill John Wood David Rocha Alba AR5 68 70DNF GTU 53 Team Shelby Tim Evans Jack Broomall Garth Ullom Neil Hanneman Dodge Daytona 66 71DNF GTU 00 Full-Time Racing Kal Showket Dorsey Schroeder Phil Currin Dodge Daytona 62 72DNF GTP 96 URD Junior Team Phil Mahre Hellmut Mundas Steve Mahre URD C82 60 73DNF GTP 20 Data-Gas Richard McDill Tom Juckette Bill McDill March 84G 54 74DNF GTP 30 Buick Momo March Michael Roe Giampiero Moretti Paolo Barilla March 86G 39 75DNF GTO 94 Ash Tisdelle Rusty Bond Ash Tisdelle Lance van Every Chevrolet Camaro 18 DNS GTP 8 Fabcar American Racing Chip Mead Tim McAdam Larry McDonough Fabcar GTP - DNS GTO 45 K&P Racing Karl Keck Mark Kennedy Gary Wonzer Brian Cameron Chevrolet Corvette - DNS Lights 65 Gary English Gary English Jerry Thompson Gene Felton Mike Laws Royale RP40 - DNS GTP 77 Tom Milner Racing Arie Luyendyk Tom Gloy Tom Pumpelly Ford Mustang Probe -Source:

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