Fabio Borini and Jeremain Lens will leave Sunderland this summer, the League One side have confirmed after publishing a retained player list for next season.
Borini will join AC Milan after spending last season on loan at the San Siro with his transfer to the Serie A side made official on July 1.
The Italian made 44 appearances and scored five goals for Gennaro Gattuso's side in the 2017/18 season.
Lens will also be switching clubs with the Dutchman joining Turkish side Besiktas where he played 32 games last season during his loan.
But other loaned players last season - Wahbi Khazri at Rennes, Papy Djilobodji at Dijon and Didier Ndong at Watford - have been retained.
First-teamers Billy Jones, Marc Wilson and Kazenga LuaLua have not been offered new Sunderland contracts and will leave upon their expiry on June 30.
Midfielder Paddy McNair is included on the "retained or have a contract offer pending" list with Sunderland having turned down two bids from Brighton, according to Sky sources.
It is understood Sunderland are looking for upwards of £4m for the player.