106 players as of 12/21 at 4PM. I'll try to update this whenever a roster transaction occurs.
*This assumes that Ethan Hurkett and Kaden Wetjen return, as some beat writers are predicting. This also assumes that Ben Kueter returns.
Positions are not set in stone. For example, Terrell Washington could be listed as a halfback, Khalil Tate could be a CB, etc.
QB (4) - Brendan Sullivan, Jackson Stratton, Jimmy Sullivan, Ryan Fitzgerald, Hank Brown
HB (7) - Kamari Moulton, Jaziun Patterson, Brevin Doll, Xavier Williams, Nathan McNeil, Max White, Braeden Jackson
FB (1) - Eli Miller
WR (11) - Reece Vander Zee, Jacob Gill, Jarriett Buie, Seth Anderson, Dayton Howard, Kaden Wetjen*, Terrell Washington Jr., KJ Parker, Alex Mota, Terrence Smith, Alex Eichmann
TE (8) - Addison Ostrenga, Zach Ortwerth, Michael Burt, Gavin Hoffman, Thomas Meyer, Eli Johnson, Mason Woods, DJ Vonnahme
OT (8) - Gennings Dunker, Trevor Lauck, Jack Dotzler, Kale Krogh, Cannon Leonard, Will Nolan, Bodey McCaslin, Lucas Allgeyer
IOL (11) - Logan Jones, Beau Stephens, Kade Pieper, Leighton Jones, Michael Myslinski, Cade Borud, Cody Fox, Josh Janowski, Joey VanWetzinga, Cael Winter, Mason Knipp
EDGE (8) - Ethan Hurkett*, Max Llewellyn, Brian Allen, Iose Epenesa, Kenneth Merrieweather, Joseph Anderson, Drew Campbell, Chima Chineke
IDL (7) - Aaron Graves, Jeremiah Pittman, Will Hubert, Luke Gaffney, Maddux Borcherding-Johnson, Devan Kennedy, Brad Fitzgibbon
LB (17) - Karson Sharar, Jaden Harrell, Jaxon Rexroth, Zach Twedt, Jayden Montgomery, Landyn Van Kekerix, Derek Weisskopf, Cam Buffington, Preston Ries, Kelby Telander, Nolan DeLong, Eric Epenesa, Burke Gautcher, Carson Cooney, Jack Laughlin, Devan Van Ness, Ben Kueter*
CB (7) - Deshaun Lee, TJ Hall, John Nestor, Jaylen Watson, Teegan Davis, Rashad Godfrey, Charles Bell
S (12) - Xavier Nwankpa, Koen Entringer, Zach Lutmer, Kael Kolarik, Khalil Tate, Drew MacPherson, O'Lontae Dean, Watts McBride, Graham Eben, Kyler Gerardy, Drew Larson, Rayce Heitman
K (1) - Drew Stevens
P (2) - Rhys Dakin, Ty Nissen
LS (1) - Ike Speltz