Sheffield United are not expected to announce their released and retained list until after a new manager is in place.
The club are currently undertaking interviews for the job vacated by Danny Wilson in April.
The club are expected to reduce their wage budget considerably next season after failing to win promotion from League One and with even stricter restrictions on the wage budgets of clubs by the Football League, League One clubs can only spend 60% of their total turnover on player salaries.
Dave Kitson, Danny Higginbotham, Barry Robson, Lecsinel Jean-Francois and Danny Coyne are amongst those out of contract at the club this summer.
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