Let’s start that work with a rundown of the contract status of all 47 players on the roster.

Players who are eligible to become free agents (3): Sonny Gray, Patrick Sandoval, Isiah Kiner-Falefa.

This is a stunningly small group — and hints at a strong foundation for an organization that wants to build on a second consecutive fleeting postseason appearance.

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The biggest name — and the player who would leave the biggest hole should he not return — is Gray, who stepped up as the rotation’s No. 1 performer in the injury-induced absence of Garrett Crochet. Gray had a 2.72 ERA and 1.15 WHIP and led the team with 29 starts and 169 innings.

Technically, Gray has a $30 million mutual option for 2027, but that is merely accounting. He is a virtual lock to get the $10 million buyout instead and hit the open market … as he considers retirement.

If he does pitch, would he want to return to the Red Sox?

“I don’t know,” Gray said last week, after he was pulled in the fifth inning of what became the Red Sox’ last game of the year.

Sonny Gray stepped up as the No. 1 performer in the Red Sox’ starting rotation.Danielle Parhizkaran/Globe Staff

Of note: Gray is not eligible for the qualifying offer, a one-year contract worth the mean salary of the 125 highest-paid players. He received the qualifying offer from the Twins (and declined it) after the 2023 season, and players are allowed to be tagged with it only once in their careers.

The Red Sox don’t have any qualifying-offer candidates.

Kiner-Falefa was about what the Red Sox thought he would be when they signed him to a one-year, $6 million contract in February: a capable glove-first utility infielder (who provided an offensive boost during a monthlong stretch into mid-June). Although he expressed enjoyment regarding his time with the Sox, including an interest in continuing Driveline-inspired hitting training methods, the Red Sox have a bunch of utility types who can fill his role.

Sandoval wound up making more than $1.2 million per appearance on his two-year, $18.5 million deal.

Players who have contract options (1): Garrett Whitlock.

The guaranteed seasons on Whitlock’s four-year contract are over. The Red Sox hold an option worth $8.25 million ($1 million buyout) on his deal for 2027. That would seem to be an easy call, given the going rate for high-end setup relievers, but the Sox have until early November before they need to decide.

(Whitlock’s deal also contains a $10.5 million team option for 2028, but they can figure that out next year.)

Players who are under contract (10): Trevor Story, Garrett Crochet, Masataka Yoshida, Willson Contreras, Aroldis Chapman, Ranger Suarez, Brayan Bello, Roman Anthony, Ceddanne Rafaela, Kristian Campbell.

How much production the Red Sox get from this group is anybody’s guess. Earning a collective $169 million, as calculated for the current luxury-tax system, they will go a long way toward determining the club’s 2027 fate.

There is a mix of theoretical cornerstones who spent most of 2026 injured (Crochet and Anthony), players in their mid-30s entering the last year of a contract (Story and Yoshida), All-Stars at risk of age-related regression (Contreras and Chapman), total enigmas (Bello and Campbell), the least-stressed pitcher you’ll ever see (Suarez), and an elite center fielder whose September leg issues are a footnote for now (Rafaela).

Chapman, who will be 39 next season, triggered the vesting option in his contract by reaching 40 innings (finishing at 51⅔) and passing his end-of-season physical. He may well be Breslow’s best free agent signing through three years on the job.

Players who are eligible for arbitration (17): Jarren Duran ($11.1 million), Adley Rutschman ($9.1m), Tanner Houck ($4.1m), Kutter Crawford ($2.8m), Triston Casas ($1.7m), Romy Gonzalez ($1.8m), Johan Oviedo ($1.8m), Connor Wong ($2m), Wilyer Abreu ($4.6m), Andruw Monasterio ($1.6m), Greg Weissert ($1.2m), Justin Slaten ($1.2m), Tyron Guerrero ($1.1m), Jahmai Jones ($900,000), Zack Kelly ($800,000), Erik Miller ($1.5m), Eli White ($1.4m). Arbitration projections via MLBTradeRumors.com.

This is a massive group of arbitration-eligible players, who don’t have signed contracts or agreed-upon salaries but are under the team’s contractual control. The Red Sox are tied with the Rays for the most such players in baseball. They likely will prune this list a bit by the time the arbitration process begins (which normally is in January but will be later than that this time, assuming the lockout still will be in effect).

Among the most interesting names: Duran, who is due a raise from the $7.7 million he earned in 2026, leven though his poor season represented another major step backward from his 2024 peak. The Red Sox and Duran have a history of sorting out salary stuff without needing arbitration.

Jarren Duran is due a raise despite his poor season.Danielle Parhizkaran/Globe Staff

And then there is Rutschman, who is heading into a contract year. He is positioned to be the Red Sox’ most significant pending free agent in 2027 — unless the sides agree to an extension before then.

“When we acquired Adley, we did so because he was a really good player, at a position of need [catcher], and we felt like he could add to our 2026 outlook,” Breslow said. “Obviously, he’s under control for 2027, which is great. Beyond that, I think best just to keep conversations between Adley and me.”

Players who are not yet eligible for arbitration (16): Caleb Durbin, Jovani Moran, Anthony Seigler, Jake Bennett, Raymond Burgos, Tsung-Che Cheng, Nate Eaton, Alec Gamboa, Mickey Gasper, Curtis Mead, Wyatt Olds, Jedixson Paez, Eduardo Rivera, Tyler Samaniego, Nick Sogard, Payton Tolle.

These players — known as pre-arbitration or 0-to-3 players — have fewer than three years of service time in the majors. They have no leverage regarding or control over their salaries, which usually are at or marginally above the league minimum ($780,000 in 2026, to be determined for 2027). As key cogs, Tolle, Durbin, Mead, and potentially others look like big-time bargains.

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Tim Healey can be reached at timothy.healey@globe.com. Follow him @timbhealey.