Full list: Rangers players leaving and staying at Ibrox

THE gates of Murray Park, the focus of so much media scrutiny in the wake of Rangers’ slide into administration earlier this year, will be under heavy scrutiny over the coming months,

The players are due to report back for fitness tests ahead of pre-season training next Monday. But there is much uncertainty over the size and composition of manager Ally McCoist’s newco Rangers squad.

The players’ union, PFA Scotland, has given advice on the law about transfer of employment (TUPE) from the liquidated Rangers to the newco, with players told that they are not obliged to move their existing contracts and are effectively free agents if they so wish.

Despite newco chief executive Charles Green disputing that interpretation of TUPE, ten players have already made it clear they will not be coming back to the reconstituted club. Just three have committed themselves so far.

STAYING

LEE McCULLOCH: The 34-year-old former Scotland international midfielder has one year left on his contract and was the first player to declare he was happy for it to be transferred over to newco Rangers. McCulloch was instrumental in the negotiations last season which saw the first-team squad take pay cuts of up to 75 per cent when Rangers went into administration.

LEE WALLACE: Signed for £1.5 million from Hearts in July last year, of which £800,000 is still owed to the Tynecastle club, Wallace agreed a five-year contract. The 24-year-old Scotland left-back revealed on Tuesday that he was committed to staying, irrespective of what level the club is playing at next season.

KYLE HUTTON: The Scotland under-21 international midfielder had loan spells with Partick Thistle and Dunfermline last season. He signed a new three-year contract with Rangers in 2011 and became the third player to commit yesterday afternoon.

GOING

SONE ALUKO: The Nigerian winger was a success after signing a short-term contract last November. His deal included an extension option but Aluko was the first player to indicate he was not prepared to join the newco and is attracting interest from MLS side Houston Dynamo.

RHYS McCABE: The 19-year-old midfielder made a good impression when he broke into the first team last season and signed a new contract until 2015. But McCabe, who also made his Scotland under-21 debut last season, intimated his unwillingness to be transferred over to the newco last week.

STEVEN NAISMITH: The Scotland international, 25, understood to be on the radar of several English Premier League clubs, agreed a new five-year contract in December 2010. But the forward, who has suffered two cruciate ligament injuries since signing from Kilmarnock in 2007, declared his objection to his contract being transferred to the newco last weekend.

STEVEN WHITTAKER: The ex-Hibs right-back announced his intention to move on at the same media conference as Naismith, with whom he shares an agent. Whittaker, 28, who joined Rangers in 2007, signed a new five-year contract in July last year after Rangers rejected a bid from Turkish club Bursaspor.

KYLE LAFFERTY: The Northern Ireland striker had one year left on his contract and was in talks over an extension before the club went into administration. His relationship with manager Ally McCoist has since deteriorated, culminating in a two-week suspension in April. The 24-year-old is believed to be wanted by former club Burnley.

JAMIE NESS: Despite being plagued by injuries, the 21-year-old midfielder was regarded as a bright prospect. In March last year, he signed a contract extension until 2015. But the under-21 international will look to fulfil his promise elsewhere.

STEVEN DAVIS: The confirmation on Tuesday that club captain Davis was joining those refusing to transfer to the newco was a huge blow for Green. The Northern Ireland midfielder, 26, who signed a new five year deal last summer, would have been one of the most saleable assets.

ALLAN McGREGOR: The Scotland goalkeeper’s departure will be one of the most difficult to bear for Rangers supporters. The 30-year-old, who signed a six-year contract just a year ago, has been one of the most consistent performers in recent years.

JUAN MANUEL ORTIZ: There will be less anxiety among Rangers fans over Spanish midfielder Ortiz’s decision not to return to the club. The 30-year-old made little impact after signing from Almeria last summer, eventually returning to the same club on loan. He was under contract until 2013.

JOHN FLECK: Scotland under-21 international forward Fleck spent the second half of last season on loan at Blackpool where he struggled to make any impact in the English Championship. The 20-year-old has been unable to live up to his potential since making his first-team debut at the age of 16. His contract was due to run until 2013.

UNDECLARED

DORIN GOIAN: The 31-year-old Romanian international signed from Palermo last summer on a three-year contract. Established himself as a first-choice central defender at the club and will not be short of offers.

CARLOS BOCANEGRA: The USA international captain penned a three-year deal when he signed from St Etienne a year ago. Now 32, the central defender has already been courted by MLS club Vancouver Whitecaps.

KIRK BROADFOOT: Signed from St Mirren in 2007, the versatile Scotland defender agreed a new three-year contract in the summer of 2010.

MAURICE EDU: Rangers rejected an approach from French club Sochaux for American international midfielder Edu in January. Now 26, he joined the Ibrox club on a five-year contract from Toronto FC in the summer of 2008.

NEIL ALEXANDER: The 34-year-old goalkeeper signed a new contract in November 2010 which is scheduled to run until the summer of 2013. Back-up to McGregor for most of his five years at the club so far.

ALEJANDRO BEDOYA: The American midfielder joined Rangers from Swedish club Orebro last August. The 25-year-old’s contract is not due to expire until the summer of 2014.

ROSS PERRY: The 22-year-old central defender made 13 first-team appearances last season and agreed a new four-year contract scheduled to run until the summer of 2015.

KANE HEMMINGS: The 21-year-old English striker has been troubled by injuries during his time at Rangers but is highly regarded by the coaching staff. His contract is due to run until the summer of 2013.

ANDREW LITTLE: Northern Ireland international Little, who scored five goals in 11 appearances for Rangers last season, is out of contract this summer. But it is believed the 24-year-old will report for training today.

SALIM KERKAR: The 24-year-old French-Algerian attacking midfielder, who featured in the first team at the end of last season, is out of contract next month.

DAVID HEALY: Veteran Northern Ireland international striker Healy has never hidden his affection for Rangers but is out of contract this summer and has attracted interest from English lower division clubs Crawley Town and Fleetwood Town.

DARREN COLE: The 20-year-old defender spent the second half of last season on loan at Partick Thistle. His contract is scheduled to run until 2013.

ANDREW MITCHELL: Northern Ireland youth international midfielder Mitchell made his first team debut for Rangers last season but is out of contract this summer.

BARRIE McKAY: The 17-year-old striker made his first team debut in their last game of last season at St Johnstone. Under contract until 2013.

GRANT ADAM: Scotland under-21 international goalkeeper who spent the second half of last season on loan at Airdrie United. Out of contract this summer.

SCOTT GALLACHER: The 22-year-old goalkeeper was on loan at Forfar Athletic last season and is out of contract at Rangers this summer.

CHRIS HEGARTY: The Northern Ireland under-21 international defender spent the whole of last season on loan at Forfar and is out of contract at Rangers.