Entrants
At the close of entries on 30 September 1987, a total of 116 football associations had entered the 1990 World Cup. This entry figure was five lower than those who originally entered the previous tournament, a then-World Cup record of 121 entries.
Three entries were rejected by FIFA: Belize, Mauritius and Mozambique due to their outstanding financial debts, taking the number of accepted teams down to 113. With both the hosts and holders qualifying automatically for the finals, 111 nations were therefore scheduled to compete in the qualifying competitions. Gabon, Oman and Pakistan were making their first appearance in the World Cup.
Seven teams withdrew during the qualifying process without playing a match: Bahrain, India, Lesotho, Maldives, Rwanda, South Yemen and Togo. Mexico were disqualified from the CONCACAF qualifying tournament before playing a game for fielding overage players in the qualifying stages for the 1988 Olympic Games. Libya withdrew during the CAF group stage, but had already (successfully) played in the first round. Therefore the total number of teams playing at least one fixture during the 1990 World Cup competition was 105 (103 during qualifying).
Read more about this topic: 1990 FIFA World Cup Qualification