We know we're losing the following 27 for sure

RB Chris Brooks (eligibility expired)
RB Lopini Katoa (eligibility expired)
WR Gunner Romney (eligibility expired)
TE Dallin Holker (transfer portal)
OL Joe Tukuafu (eligibility expired)
DL Earl Tuioti-Mariner (eligibility expired)
DL Lorenzo Fauatea (eligibility expired)
DL Alden Tofa (eligibility expired)
DE/LB Pepe Tanuvasa (eligibility expired)
LB/S Matthew Criddle (eligibility expired)
CB Kaleb Hayes (eligibility expired)
CB D'Angello Mandell (eligibility expired)
QB Jacob Conover
WR Brayden Cosper
WR Puka Nacua
WR Terence Fall
OL Harris LaChance
OL Clark Barrington
OL Campbell Barrington
OL Blake Freeland
OL Talin Togiai
EDGE Logan Fano
LB Keenan Pili
LB Tate Romney
DB Nathan Gillis
DB Korbyn Green
K Jake Oldroyd

And then there's 12 other possible/likely departures that we don't know yet (or at least I don't - wouldn't be shocked if I missed something)

QB Jaren Hall (would be 6th year + 2 year mission)
DL Gabe Summers (would be 6th year + 2 year mission)
NT Atunaisa Mahe (would be 6th year + 2 year mission)
LB Payton Wilgar (would be 6th year if returning)
LB Max Tooley (would be 6th year + 2 year mission)
LB Jackson Kaufusi (would be 6th year + 2 year mission)
LB Morgan Pyper (would be 6th year + 2 year mission)
LB/S Chaz Ah You (would be 6th year if returning + 1 year away)
S Malik Moore (would be 6th year if returning)
S Hayden Livingston (would be 6th year if returning + 2 year mission)
RB Jackson McChesney (walked with seniors despite being a bit younger)
LB/S George Udo (walked with seniors despite being a bit younger)

Plus anyone more into the transfer portal that hasn't yet announced