"Sources" got the earlier non-tender of Daniel Bard correct this afternoon, so even though this is unconfirmed, I'd put pretty good odds on this being correct.
Source: #Cubs non-tender Mat Gamel— Chris Cotillo (@ChrisCotillo) December 3, 2013
Gamel was claimed on waivers one day short of two months ago from the Brewers. At one time, he was considered a pretty good first-base prospect, but several serious injuries have derailed his career. He hasn't played at all since 2012, and not a full season since 2011. Still, he could provide depth by being the starting first baseman at Iowa, if nothing else.
I'd expect him to be re-signed to a minor-league deal with a non-roster invitation to spring training; I imagine Bard will get the same thing. Theo & Co. appear to be clearing roster space to sign a free agent, although they could also sift through other teams' non-tenders. One man's trash is another man's treasure, as the saying goes. Tommy Hanson, just non-tendered by the Angels, is a possibility; another non-tender that intrigued me from today is Elliot Johnson, who played for the Braves in 2013.Perhaps you saw some names you like in today's non-tenders that the Cubs could try out; leave your thoughts in the comments.
The Cubs' 40-man roster, presuming the Gamel news is correct, now stands at 38.