It is now mock draft season and big boards are starting to get pretty close to accurate. There are always some late risers but at this point you can find very accurate predictions. To start this I will do position groups breakdown then draft simulation.

• QB-Joe should be back for week 1. No reason to spend any money on a backup. Brandon Allen should be the backup but who knows/who cares.
• RB-Mixon returns and Gio showed his worth this season. Gio may have even shown the Mixon contract was bad for the Bengals but nothing to do about it now. Mixon-Gio-Perrine will likely all be back as a solid stable of backs.
• WR-This is a big mess going into the offseason. Green, Ross, and Erickson are all likely gone. There isnt another starting caliber receiver on the outside opposite of Higgins. They need to sign or draft a quality starter. The good news is Higgins was a homerun. He would have cleared 1k yards easily if Burrow stayed healthy and he did it as a 21 year old. Higgins and Boyd are solid but they need a speed threat.
• TE-Sample and Uzomah are fine, too many other holes to do anything here and Sample made a big step forward. 
• OL-Disgusting shape. Jonah Williams and Trey Hopkins were the only quality starters and both are recovering from knee ligament injuries. They may literally need to find 5 starters for week 1 if those two dont recover. They also dont have the luxury of penciling in Sewell at OT before free agency. I also dont think its wise to stick non-Sewell rookies out there to protect Burrow. Positives are they fired the OL coach and this will likely be the focus in free agency. There is a lot of money to be spent.
• DE-Lawson needs resigned and Hubbard is good. Bad teams cant afford to let good players leave in free agency so I expect Lawson back. Very little depth here but thats ok if you are spending a lot on the starters.
• DT-Geno Atkins should be gone and DJ Reader returns from IR. DT is probably going to be the top target in round 2. The $ is going to Jackson/Lawson and the OL and there may not be enough to address DT. 
• LB-I have seen mocks with Parsons going here which are silly. Wilson/Pratt/ADG/Bailey all showed some bright spots and were clearly better than the 2019 group despite being so young. A step forward because of age and a healthier DL is likely. 
• DB-William Jackson needs resigned and like Lawson they cant afford to let a good player leave. Trae Waynes comes back off of IR and if they can resign Makenzie Alexander this becomes a very good secondary with Jessie Bates and Vonn Bell at safety. 

Draft Needs-OL/WR/DT. On the bright side every other position group is in a really good spot. Negatively those are premier positions and hard to fix, and there literally is nothing on the roster in those spots. 

1.Jamarr Chase WR LSU-This is the best case scenario for the Bengals should they fix the OL in free agency. Relying on rookie OL is unacceptable after what happened to Burrow and Chase is incredible. He is clearly better than Devonta Smith and to be able to pair Chase with Higgins and Boyd may give the Bengals the best receiving core in the NFL. The offense is now at a level where they can score 30 on anybody. Other options-Devonta Smith or trade down
2.Christian Barmore DT Bama-I think early in the process this is who we should be circling as the target in round 2. He is the exact person they would want, at 6'5" 315 he has the size to plug the run and athleticism to rush the passer. He is the immediate starter at DT and all of a sudden Hubbard-Barmore-Reader-Lawson becomes a very good DL in front of a very good secondary. Other options: Wyatt Davis, Dillon Radunz, Jaelan Phillips, Dylan Moses
3.Josh Myers IOL OSU-I expect the OL to be addressed in free agency but in the third I am willing to take talent to either develop or compete for a starting job. Myers may need to move to center but he has great size and strength that can mask his athletic limitations. 
4.Dazz Newsome WR North Carolina-The Alex Erickson replacement. Newsome is a 5'10" slot receiver who also had a lot of success as a punt returner. The receiving group really needs speed and Newsome will provide that. He will back up Boyd and be the fourth receiver in 4 receiver sets. He can also be used in some creative ways.