The tables below are the players that are on the Cubs 40-man roster. It includes their annual salary through 2014 (final year of Soriano's contract), service time, and number of options remaining. It also includes most every player's 2010 average projection that was posted here. I've included only FIP for pitchers and wOBA, defense and baserunning for the position players. Those, along with playing time, are the only thing required to calculate WAR. The PA and IP totals are the playing time that ACB projected for each player.

For the position players, I've calculated the WAR at each player's natural position. In other words, it includes the position adjustment for the position they typically play. If that player plays more than one position and it has a different position adjustment, you might consider knocking that player's WAR down just a bit for some of the players like Andres Blanco and Tyler Colvin.

For the pitchers, I'm not showing the projected innings as a starter and reliever, but they are there and are used for the WAR projection. I've knocked the FIP down a bit for some of the players who have been starters in the past and will be relievers. The average starter is .8 to 1.0 runs better as a reliever. Caridad has been a starting pitcher so I knocked his down by .9 runs. For pitchers like Silva or Marshall, I estimated based on the percentage of innings we projected for each role. It's close enough.

I will update the roster once a month during the season, but still leave on any player that was on the roster on Opening Day just for reference later on.  I've included some notes below the tables.

*  not on the 40-man roster
¹  on the 15-day DL
²  on the 60-day DL

NOTES

• Aramis Ramirez can void his contract after the 2010 season or exercise his player option for 2011
• The following players were arbitration eligible: Tom Gorzelanny (Super-Two), Angel Guzman (1), Carlos Marmol (1), Sean Marshall (1), Koyie Hill (1), Mike Fontenot (Super-Two), Jeff Baker (1) and Ryan Theriot (1).  All will be eligible for arbitration after 2010 if they spend the majority of the season on the 25-man roster (DL counts too).
• Contract information from Cot's Baseball Contracts
• Cubs pay Seattle Mariners $1 million as part of the Aaron Miles trade
• Mariners pay Cubs $9 million as part of Milton Bradley trade ($5.5M in 2010, $3.5M in 2011)
• The following players have some form of no-trade protection: Ted Lilly, Jeff Samardzija, Carlos Zambrano, Derrek Lee, Aramis Ramierz, Kosuke Fukudome, Alfonso Soriano, Ryan Dempster, John Grabow (because he was signed as a free agent and therefore cannot be traded without permission until June 15th)
• All players who are not guaranteed a contract or are not arbitration eligible are auto-renewal players
• Carlos Zambrano has a vesting option for 2013 worth $19.25 million.  It becomes a player option if he is 1st or 2nd in Cy Young voting in 2011 or is in the top 4 in 2012 and is healthy at the end of 2012
• Chad Tracy was signed to a minor league contract and will make $900,000 if he makes the 25-man roster.  (Tracy was added to the 25-man roster end of spring training, updated 4/7/2010)
  
• Kevin Millar was signed to a minor league contract (Millar was released, updated 4/7/2010)
  
• Xavier Nady can earn $2 million in incentives

The total of the guarateed salaries is $132,000,000 as of 3/23/2010.  Add in the auto-renewal players and the rest of the 40-man roster and you're at around $136 million.  Thereabouts.  The guaranteed salaries includes the $5.5 million the Cubs are getting from Seattle and the $1 million they sent Oakland.

If you're curious, the total plate appearances add up just over 5500, which is about right.  The IP was scaled back (by me) to 1440 total IP.  The total WAR is  36.1.  Add that to the replacement level team (48.6 wins) and you get 84.7 wins.