By my count, 195 players are currently arbitration eligible. More than 50 of those can be considered non-tender candidates. The deadline for teams to decide is December 12th. Non-tendering a player makes him a free agent. Below is my subjective list of non-tender candidates. Please note that not all of them will actually be non-tendered. Click here for MLBTR's projected salaries for these players, if they are tendered contracts.
Tony Gwynn Jr.
Juan Carlos Oviedo