NFL and CFB camps are starting in the next couple weeks which marks a milestone in the calendar. The simulation sites have updated their big boards which makes this more accurate. Also without a season being played the current boards may actually end up being much closer to accurate than preseason boards normally are. With all of that being said this will be an interesting simulation.

I will be using the NFL Draft Network simulation. The Bengals are given the third pick which is based on vegas odds. I will make a few assumptions as to why they end up being this bad to help guide my draft needs. First the shortened off-season takes its toll on a team that is reliant on so many new players like Joe Burrow, Tee Higgins, almost the whole LB core, and even Jonah Williams. The OL ends up being the worst in the league with Xavier Sua-filio and Bobby Hart being terrible and Jonah Williams(22) and Michael Jordan(21) having some struggles that come with being so young and inexperienced. John Ross ends up being hurt which gives the Bengals a lack of speed at receiver and with little receiving threat from the tight end group doesnt give the offense enough pop to make up for Burrow being a rookie and the line being terrible. The defense will end up being solid but the corners are average at best across the board and the linebackers show promise but make enough rookie mistakes that give up a few big plays. 

So the huge needs are OT,IOL,CB the moderate needs are TE,WR(outside speed receiver) DT/DE have aging players so depth could be added and RB/S/QB are solid. 

1. Jamarr Chase WR LSU-Lawrence goes #1 and Penei Sewell goes #2 to the Redskins. Without being able to potentially trade down for somebody who wants Fields this is the obvious choice. Chase is a perfect compliment to Higgins and as Green ages Chase can become the #1 guy. They will also be able to have a pretty dangerous 4 receiver set for a couple years. If Sewell is available it would have been hard to not pick him at #3. He could slide into LT and Williams would slide over to RT. 
2.RT Jackson Carman CLemson-He plays LT for CLemson but his body type fits more to RT which is also the bigger need. Good athlete for his massive size. This pick has to be an OL and a top tackle is harder to find than an IOL so this premium pick should be used on a tackle. A concern if no more tape is available is he only played against one good DE in Chase Young and struggled quite a bit. It will be a boom or bust pick. The other option would be to lock down RG with drafting Trey Smith. 
3.Asante Samuel CB FSU-This is where the position selected gets really interesting. After addressing the top needs there are a couple ways to go. I go with drafting a high ceiling man corner who doesnt get the opportunity to show he fixed his mistakes from last year. He is a high level athlete who is fantastic in man. He has terrible ball skills, is a little small at 5'10" and there are very few reps in zone. I think he could be a high level slot corner. I could have drafted Cade Mays at guard to really solidify the OL, Chubba Hubbard was available at RB if I wanted to move on from Mixon, and Terrance Marshall WR from LSU was available if I really wanted to move on from AJ. 
4.Alaric Jackson IOL Iowa-Plays RT for Iowa but probably going to have to move into guard. He would be an athletic guard and at 6'6" would be very similar to MJ at LG being a really big athletic guard who would excel at pass blocking for Burrow. Also considered Paleio Gaoeteo LB USC who would be a high upside LB to add even more depth. 
5.Tariq Castro-Fields-corner is going to be a big concern with most of the corners on 1 year deals. Samuel is a 5'10 big time athlete and Fields is a bit bigger and can play outside. 

Everybody wants Sewell #1 so here is a mock where Lawrence/Fields go 1/2. 
1.Sewell LT 2.Chris Olave WR(similar to my original mock but flip the rounds) 3.Rashawn Slater IOL NW(dude who got wrecked by Chase Young, will move to guard) 4.Baron Browning Edge(I think he is perfect for the Bengals who are playing more 3-4, he can be the hybrid guy who can drop or rush) 5.Pooka Williams RB Kansas(think replacement for Geno, pass catching back to compliment Mixon.)

Very early but these seem to be alright drafts. The first gives the Bengals an elite receiver and adds solid pieces to RG/RT while adding two corners to what will be a dangerously thin position at the time. Not being to add pieces anywhere else is concerning. 
The second draft is probably better just because there arent many people like Penei Sewell. LT and RT will be solidified with high level guys. Olave isnt as good as Jamarr Chase but he is still very good and is basically a little bit worse version of Chase. Browning is interesting on the edge and Pooka can help get rid of that terrible Gio contract in order to sign Mixon. Not addressing corner is terrifying though.