http://www.indystar.com/apps/pbcs.dl.../1052/SPORTS01

Andretti Green -
4 cars FIRM, 1 for Matos potentially = 5

Penske Racing -
2 cars FIRM - 1 for Hornish Jr. potentially = 3

Target Chip Ganassi Racing -
2 cars FIRM - 1 for Lloyd potentially in partnership with RLR = 3

Rahal Letterman Racing -
1 car FIRM - 1 car potentially for Lloyd with TCGR = 1

Vision Racing -
2 cars FIRM - 1 car potentially for Tracy = 3

Dreyer and Reinbold -
2 cars FIRM = 2

Panther Racing
1 car FIRM - 1 for TBA potentially = 2

A.J. Foyt Racing -
1 car FIRM - 1 car for TBA potentially = 2

Newman Haas Lanigan -
2 cars FIRM = 2

Dale Coyne -
2 cars FIRM = 2

Conquest Racing -
2 cars FIRM = 2

HVM Racing -
1 car FIRM - 1 for TBA potentially = 2

KV Racing Technology -
2 cars FIRM = 2

Sarah Fisher Racing -
1 car FIRM - 1 for TBA potentially - 2

Luczo Dragon Racing -
1 car FIRM = 1

Rubicon Racing -
1 car FIRM = 1

Beck Motorsports -
1 car FIRM = 1

Playa del Racing -
1 car FIRM = 1

Roth Racing -
2 cars FIRM - 1 for TBA potentially = 3

That's 40 by my count and that doesn't include wild cards from Forsythe, Red Bull, PCM, Rocketsports etc etc. all rumored to be in the mix.