Chris Wilder says the two players that have been released and the three that have been transfer listed will leave with his blessing.
United's retained list was announced at the end of last week, with Stefan Scougall and Marc McNulty not offered new deals and Matt Done, Chris Hussey and James Wilson being made available for transfer by Wilder.
And the boss admits it is never easy moving players on, but insists it is part and parcel of the game.
He remarked: "We have plotted our way through and we have to move, but we wish everyone well going forward and those who leave the club do so with some fantastic memories.
"The football club moves on like players and we have to make decisions that are right for Sheffield United and unfortunately that involves some casualties along the way.
"But these lads played a part in our success last season and I'm sure nobody will underestimate their efforts."