By my count, 213 players are currently arbitration eligible. More than 70 of those can be considered non-tender candidates. The deadline for teams to decide is November 30th. 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.
Position Players
Robert Andino
John Baker
Daric Barton
Kyle Blanks
Brennan Boesch
Emmanuel Burriss
Drew Butera
Alexi Casilla
Jesus Flores
Lew Ford
Ben Francisco
Sam Fuld
Jack Hannahan
Brett Hayes
Jonathan Herrera
Travis Ishikawa
Paul Janish
Dan Johnson
Don Kelly
George Kottaras
Brent Lillibridge
Casey McGehee
Nyjer Morgan
Wil Nieves
Jayson Nix
Steve Pearce
Brayan Pena
Omar Quintanilla
Ryan Raburn
Mark Reynolds
Ryan Roberts
Sean Rodriguez
Adam Rosales
Brendan Ryan
Gaby Sanchez
Nate Schierholtz
Geovany Soto
Ian Stewart
Drew Stubbs
Ryan Sweeney
Taylor Teagarden
Andres Torres
Luis Valbuena
Wilson Valdez
Eli Whiteside
Bobby Wilson
Pitchers
Alfredo Aceves
Manny Acosta
Scott Atchison
Brad Bergesen
Dallas Braden
Bill Bray
Joey Devine
Edgar Gonzalez
Clay Hensley
David Herndon
Rich Hill
Philip Humber
Tommy Hunter
Jair Jurrjens
John Lannan
Kameron Loe
Kyle McClellan
Charlie Morton
Peter Moylan
Logan Ondrusek
Josh Outman
Manny Parra
Mike Pelfrey
Rafael Perez
Kevin Slowey
Jose Veras
Chris Volstad
Cory Wade
Jerome Williams
Brian Wilson
Mike Zagurski