Last Modified: 09:08 on 13 March 2004
| No | Driver | Co-driver | Car | Class |
|---|---|---|---|---|
| 1 | Tom Morris | Colin Harkness | MG Metro 6R4 | 5 |
| 2 | John Rintoul | Jim Rintoul | Ford Escort Cosworth | 5 |
| 3 | John Marshall | Fergus Gray | Subaru Impreza | 5 |
| 4 | Wattie Warwick | Dougie Erskine | Ford RS Cosworth | 5 |
| 5 | Grahame Dodd | James Morrison | Subaru Impreza | 5 |
| 6 | James Lennie | Andy Thompson | Ford Escort Cosworth | 5 |
| 7 | Robert Sutherland | Graham Watson | Opel Manta | 3 |
| 8 | Chris Abel | Will Phillip | Ford Escort 16v | 4 |
| 9 | Roy Smith | Iain Stewart | Mitsubishi Evo 6 | 5 |
| 11 | Dave Dalgleish | Russell Smith | Ford Escort Cosworth | 5 |
| 12 | Graham Redpath | Alasdair Young | Subaru Impreza | 5 |
| 13 | Jamie Smith | Graham Bruce | Subaru Impreza | 5 |
| 14 | Billy Hamilton | Kevin Hamilton | Opel Kadett | 4 |
| 15 | Alistair Fletcher | David Lauder | Ford Cosworth Sapphire | 5 |
| 16 | Derek Oag | Craig Murray | Ford Sierra Cosworth | 4 |
| 17 | Chris Haw | Kevin MacIver | Peugeot 309 Gti | 3 |
| 18 | Gary Ross | Alan Ross | Ford Fiesta | 3 |
| 21 | Murdo Morrison | Stuart Morrison | Ford Escort RS Cosworth | 4 |
| 22 | Jock MacLennan | Mandy MacLennan | Vauxhall Nova | 1 |
| 23 | Brian Pringle | Scott Warren | Peugeot 106 Gti | 2 |
| 24 | Iain Mackenzie | Angus Mackenzie | Ford Escort MkII | 4 |
| 25 | Graeme Noble | Weazel Currie | Peugeot 205 Gti | 2 |
| 26 | Alan McLaughlin | Gordon Finnie | Ford Puma | 2 |
| 28 | Kris Tennant | Karl Holmes | Austin Rover MG Metro | 1 |
| 29 | Allan Mackay | Paul Brown | Ford Anglia WRC | 2 |
| 30 | Colin Christie | Stewart Hurst | Toyota Corolla | 2 |
| 32 | Graham Macdonald | Paul Beaton | Peugeot 205 | 3 |
| 33 | Mike Mackenzie | Gary Wilson | Opel Ascona | 4 |
| 34 | Stuart Grant | Iain Morrison | Ford Escort | 4 |
| 35 | Euan Mackay | Gordon Mackay | Vauxhall Nova GTE | 2 |
| 36 | Ralph Barclay | Euan Shand | Ford Escort RS | 4 |
| 37 | George Miller | Libby Miller | Peugeot 106 Rallye | 1 |
| 38 | Peter MacInnes | Barry Macdonald | Ford Fiesta | 1 |
| 39 | Anthony Jannetta | Richard Duguid | Chrysler Sunbeam | 3 |
| 41 | David Melvin | Eric Walker | Vauxhall Nova | 2 |
| 42 | Alister Ross | Gary Hutchison | Escort Mk 1 | 4 |
| 43 | Bruce Hosie | Derek Hosie | Peugeot 205 Gti | 2 |
| 44 | Martin Page | Alan Bennett | New Mini Cooper | 2 |
| 45 | Iain Macdonald | William Mackenzie | Citroen Saxo | 2 |
| 46 | Michael Robertson | Ken Bell | Peugeot 106 | 1 |
| 47 | Steven Cusack | Ian Morrison | Vauxhall Nova | 1 |