By our count, there are 225 arbitration eligible players. Of those, about 80 might be considered non-tender candidates. The deadline to decide is December 2nd, ten days earlier than years past. Non-tendering a player makes him a free agent.
How do I define a non-tender candidate? In my mind, it means the player has at least a 25% chance of being cut loose. This is a subjective list, one that I may revise in a few weeks. I've run it by a few people in the game to ensure there's nothing horribly wrong, but the list is mainly my opinion based on trying to predict non-tenders for the past several years. The links go to non-tender candidate posts we've done.