Craig Morgan and Ben Pringle have rejected new contracts at Rotherham and will leave the club on free transfers.
Saido Berahino can leave West Brom "if the deal is right", says manager Tony Pulis.
Heidar Helguson and Stephen McPhail will leave the club as expected when their contracts expire on June 30th 2013, but McNaughton has the option of extending his stay at the Cardiff City Stadium.
The newly-promoted Bluebirds have released Elliott Parish, Nat Jarvis and Jesse Darko, while Adedeji Oshilaja and Ronnie Hawkins have been offered deals, and an option has been excercised to retain promising full-back Luke Coulson.
Six of the Club's apprentices have been offered professional deals after graduating through the Cardiff City Academy - Dane Griffiths, Gethyn Hill, Kane Owen, David Richards, Theo Wharton, Josh Yorwerth.
In addition, Tommy O'Sullivan has been offered a professional deal with a year left to run on his apprentice agreement.