Manchester United are not expected to offer striker Zlatan Ibrahimovic a new contract when his current deal expires on 30 June.
The 35-year-old agreed a one-year contract, with an option for second season, last summer.
But the extension had not been triggered by the time the Swede suffered his season-ending knee ligament injury in April.
The Premier League’s retained list will be released on Friday (16:00 BST).
Former England defender John Terry will be among the high-profile free agents available this summer, following his exit from Chelsea, while Manchester City have already confirmed goalkeeper Willy Caballero, winger Jesus Navas and full-backs Gael Clichy and Bacary Sagna are to be released.
Midfielder Joey Barton is also looking for a new club after his release from Burnley, although he is serving an 18-month ban for betting offences.
Ibrahimovic made 46 appearances in all competitions this season, scoring 28 goals, and helped Jose Mourinho’s team lift the Community Shield, the League Cup and the Europa League trophy.
There will be a list of players for each team under the following headings – retained, released and offer made.
However, it should be noted that the list is how the situation stood at 25 May. Therefore, some players listed as having offers made, may have accepted or declined, others where it is not stated an offer has been made, may have had one.
The Premier League have encouraged clubs to clarify their respective positions ahead of the announcement but they are under no obligation to do so.
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