Tough calls need to be made about certain players' futures.

SO…worry not, Bengals folks.

I think the collective football intelligence in the organization is pretty damn good these days.

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Everyone’s gonna say the championship window is slamming shut once Joe signs on the dotted line.

Here’s a general outline of how I’d manage the cap while keeping an eye on the future.

Shout out toOverTheCap.comfor the resources to do this in more detail than would otherwise be possible.

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You have to put a certain amount of guaranteed money in escrow when you sign these mega contracts.

As for Tee Higgins, I think many expect him to walk.

Hell, run it up to $90 million for Higgins if you want.

Jessie Bates and Germaine Pratt are as good as gone

Germaine Pratt is rated as PFF’s No.

I’m a little dubious of Hill taking over one of the starting safety spots.

Based on his draft status, there’s no other direction to go.

To be clear, I don’t personallywantBates or Pratt gone.

I don’t wish any ill on the rest of their careers.

I realize what’s at stake for them.

It’s just the harsh reality of the NFL’s business side.

Key role players to re-sign:

The one-year prove-it deal Hurst signed turned out to be a revelation.

Since Bates is likely leaving, retaining Vonn Bell makes sense.

Bell won’t blow anyone away with advanced metrics or top-flight athleticism relative to others.

Perine has proven he can take the lead role if need be in Joe Mixon’s absence.

you’ve got the option to quibble with details about my proposed contract extensions or whatever.

Doesn’t have much bearing on this number.

As for free-agent targets from outside the building, 49ers linebacker Azeez Al-Shaair is a standout.

Bit of a different position for Al-Shaair, too, who was overshadowed in San Francisco by Fred Warner.

Another ‘backer who makes sense is Cory Littleton.

He most recently played for the Panthers but shared time with Zac Taylor on the Rams.

There’s more than enough room to make a splash in March.

Let’s see how aggressive the Bengals get.

Much of it depends on how he fares in 2023.

An excellent season may price him out of town.

Love me some Tyler Boyd.

He’s still really good.

Boyd is likely the odd man out.

Finally, Jonah Williams.

Gave up 12 sacks this season.

I don’t think he’s that dude at left tackle.

Joe needs a better blindside protector.

We’ll see if that’s Jackson Carman or someone else.

Trading back and acquiring more picks seems sensible with how well Duke Tobin has made out in recent years.

Not holding my breath on that, though.

Thus, I give you an early seven-round simulation based on what the Bengals’ needs are.

Plenty to spend on the open market.

Bengals 2023 Mock Draft

Hopefully this whole thing brings some comfort to all of you Who Dey Nation loyalists.

Hell of a damn season for the Bengals.

Came up a little short.