From ESPN:
Notable non-tender candidates (2011 salary)
Alberto Callaspo, 3B -- Los Angeles Angels ($2.0 million)
Dallas Braden, LHP -- Oakland Athletics ($3.35 million)
Jeff Mathis, C -- Los Angeles Angels ($1.7 million)
Peter Moylan, RHP -- Atlanta Braves ($2 million)
Carlos Gomez, CF -- Milwaukee Brewers ($1.5 million)
Ryan Theriot, 2B -- St. Louis Cardinals ($3.3 million)
Joe Saunders, LHP -- Arizona Diamondbacks ($5.5 million)
Jason Vargas, LHP -- Seattle Mariners ($2.45 million)
Zach Duke, LHP -- Arizona Diamondbacks ($4.25 million)
James Loney, 1B -- Los Angeles Dodgers ($4.875 million)
Andres Torres, CF -- San Francisco Giants ($2.2 million)
Leo Nunez, RHP -- Florida Marlins ($3.65 million)
Angel Pagan, OF -- New York Mets ($3.5 million)
Luke Scott, DH -- Baltimore Orioles ($6.4 million)
Kyle Kendrick, RHP -- Philadelphia Phillies ($2.45 million)
Ross Ohlendorf, RHP -- Pittsburgh Pirates ($2.025 million)
Andrew Miller, LHP -- Boston Red Sox ($1.3 million)
Ian Stewart, 3B -- Colorado Rockies ($2.2875 million)
Joel Zumaya, RHP -- Detroit Tigers ($1.4 million)
David Aardsma, RHP -- Seattle Mariners ($4.5 million)