Miguel has a list of who's eligible for PS or not (bold: cut/released by NE so far):
http://www.patsfans.com/salary-cap/2016/05/06/2016-new-england-patriots-eligible-for-the-practice-squad/
* Malcolm Butler (Two accrued seasons)
* James Develin (Two accrued seasons with at least 9 games on 46-man roster)
* Cameron Fleming (Two accrued seasons) * Jimmy Garoppolo (Two accrued seasons)
* James White (Two accrued seasons)
* Malcom Brown (One accrued season)
* Jordan Richards (One accrued season)
* Geneo Grissom (One accrued season)
* Trey Flowers (One accrued season)
* Shaq Mason (One accrued season)
* Joe Cardona (One accrued season)
* Chris Harper (No accrued seasons with at least 9 games on 46-man roster)
* Chris Barker (No accrued seasons with at least 9 games on 46-man roster)
* David Andrews (One accrued season)
* A.J. Derby (No accrued seasons with at least 9 games on 46-man roster)
* Brandon King (One accrued season)
* Anthony Johnson (One accrued season)
* Rufus Johnson (One practice squad season)
* Dion Lewis (two accrued seasons)
* Joe Vellano (one accrued season. One Practice squad season)
* DeAndre Carter (No accrued seasons with at least 9 games on 46-man roster)
* Tyler Gaffney (No accrued seasons with at least 9 games on 46-man roster)
* Darryl Roberts (No accrued seasons with at least 9 games on 46-man roster
* Cyrus Jones (rookie)
* Joe Thuney (rookie)
* Jacoby Brissett (rookie)
* Vincent Valentine (rookie)
* Malcolm Mitchell (rookie)
* Kamu Grugier-Hill (rookie)
* Ted Karras (rookie)
* Elandon Roberts (rookie)
* Devin Lucien
* Creven LeBlance (rookie)
* DJ Foster (rookie)
* Woodrow Hamilton (rookie)
* Jonathan Jones (rookie)
* Kevin Snyder (rookie)
* Joey Iosefa (no accrued seasons)
* Bryce Williams (rookie)
* Jon Halapio (no accrued seasons)
* Vinnie Sunseri (no accrued seasons with at least 9 games on 46-man roster)
Edit: DB Roberts & WR Harper both released