Those 27 players couldn't really make a "team" -- there are too many outfielders, no catcher, no true first baseman and not enough pitchers -- but all 27 of them have been mentioned somewhere this offseason as possibilities that the Cubs might either be interested in, had inquired about, or might be a "good fit".
And that's just from December 1 till now; I got all those names from MLBTR's Cubs page. Had I gone back farther than that, I probably could have put 20 more names on that list.
Point: don't believe everything you read or hear. Or, as in the case of this BCB diary posted last night, don't assume the Cubs are "interested" (as the diary title states) in someone because a mainstream sportswriter has speculated that player might be a "fit" (as Ken Rosenthal stated in the article linked in the diary).
The Cubs have not yet announced their official pitcher/catcher reporting date, but it figures to be around February 13 or 14, which is less than five weeks away. Can't come soon enough for me.
UPDATE [2008-1-11 10:02:30 by Al]: It's official! Pitchers and catchers report on February 13, and the first workout will be on February 14. Position players report on February 18, and the first full-squad workout will be on February 19. I can't wait!