The STRIB is reporting that the Twins have removed four players from their roster. These include Matt Tolbert, Anthony Slama, Jason Repko and Rene Rivera. I discussed the 40 player roster decisions earlier.
The only surprise here is Matt Tolbert and it probably shouldn't have been. The Twins have several younger players in the middle infield who share Tolbert's ability to play multiple positions adequately.
The Twins now have 38 players on their roster. With Cuddyer, Kubel and Capps becoming free agents they will have 35 players left on the roster before considering which minor league players they need to protect from the rule 5 draft. There is also a possibility Nathan will become a free agent.
Of course the Twins apparently have targeted several positions for upgrades that might require roster spots. And they have said they plan to try to sign one or both of Cuddyer and Kubel. So not all five of those spots will necessarily be filled by prospects.
Update: Twins have also removed Dinkelman and Dutrait from the roster