Following the success of the 2016-17 season, Chris Wilder's planning for the Championship campaign is underway.
United can confirm details of the retained and released lists, which will be submitted to the EFL.
Out of contract and released - Stefan Scougall and Marc McNulty.
Loanees returning to their parent clubs - Ethan Ebanks-Landell and Harry Chapman.
Transfer listed - Matt Done, Chris Hussey and James Wilson.
Offered a new Blades contract - Jay O'Shea.
Extensions triggered by appearances/performances during 2016-17 campaign - Kieron Freeman, Jake Wright, Chris Basham, Paul Coutts and Billy Sharp.
The remainder of the first team squad continue to be under contract.
Boss Wilder commented: "As I've said on numerous occasions, the whole squad have contributed to our success. I'd like to thank all the players for their 100 per cent commitment and wish those leaving the club all the best in the future."