With the Ravens being eliminated the offseason starts for real. Chiefs are sitting atop of the league but Burrow is now the only QB in the league to have beating Mahomes in the playoffs with Mahomes about to get his 3rd ring. Next year should be a team coming back with plenty of motivation for the shit they had to take. They ended up with a winning a record against the hardest schedule any team has had has in a few years according to PFF and that was without a QB for most of the year. 

Players leaving in free agency:

• Tee Higgins-Biggest loss by far, a great #2 receiver who was making $2M a year. His injury issues and Jamarr will make it nearly impossible to resign him. Fully expect him to be tagged.
• Tyler Boyd-Had a really good career for the Bengals but we saw his age this year. With how expensive this room is on top of his lack of explosiveness, he wont be back.
• DJ Reader-Brutal end of the year for the DT who had a severe injury and is about to turn 30. He has been instrumental for this defense as the best NT in the league. Cant imagine the Bengals throw a lot of money at an injured 30 year old but depending on his market he could be brought back.
• Chido Awuzie-Was a really good CB when he was on the field but the Bengals have drafted well with CTB and DJ Turner. 
• Jonah Williams-The toughest decision to make for the Bengals. Jonah is a serviceable OT has been from below average to above average the past 3 years, positional flexibility, and very young. Still he will be expensive, has injury issues, and has shown beyond a doubt he will never be a top level OT. Hoping a good RT falls to you in the draft and starting a rookie isnt a good plan. Letting Tee and DJ walk to resign Jonah isnt a good plan. RT will be very challenging to address.

Free Agency outlook: Bengals have an insane $61M to spend this offseason with very few holes on the roster. Without resigning any of these guys they need WR2/WR3, a DT, RT, and TE. Everything else is solidified. Bengals will likely only be able to address 2 of the big time position needs(DT,RT,WR2.) Tee is likely going to take $20M with his tag which leaves $40M for the rest of the roster. You are setting yourself up for disapointment by wanting a single player in free agency but DT Chris Jones would be the ideal target as a pass rushing DT but his age is a concern. 

Draft Needs: The biggest needs will be the positions that are not addressed in free agency. DT/RT/WR and then TE/WR3 are the positions that could be targets. This is a great draft at WR and OT so those could be the primary targets if Tee or Jonah move on. Draft simulation:

• 1st OT Taliese Fuanga-Top level tackle in a very good OT class falls to perfectly fit in as RT. Fills a need with a good player that should let the OL continue to improve. Picked him over a slew of other OTs and a couple receivers in Brian Thomas and Adani Mitchell.
• 2nd DT Tvondre Sweat-Direct replacement for DJ Reader. Sweat is a big NT who dominated in his final season. He is a bit older and as a NT doesnt have big pass rushing upside but he could fill in for Reader and be good. Sweat has some first round attention already but there are a few DTs available like Michael Hall, Kris Jenkins, and Maason Smith here.
• 3rd WR Jalen McMillan-Very productive for Washington as a slot receiver behind an elite talent in Odunze. He could fill in right away as a slot receiver and bring a bit more explosiveness. 

Outlook: I ran this a couple times and while of course the same players wont really be available I think the OT -> DT -> WR could be a plan that really works out for the Bengals. This first round OT class is simply insane, Bengals are locked into getting somebody they like. There should be solid DTs available in the 2nd that can either fill in for Reader or get ready to replace BJ Hill. Then you can cross your fingers and hope a true slot receiver falls to you like Roman Wilson, McMillan or get your Tee replacement in Johnny Wilson. You shouldnt rely on the draft to fill needs when you are going for a superbowl but OT is a position I wouldnt spend much money at when you have this many prospects. 

Schedule-Its early to begin talking schedule but man nobody will have a bigger difference in SOS than the Bengals. The brutal first place schedule will turn into a 4th place. Outside of the division Bengals will get Broncos, Raiders, Commanders, and Patriots at home. Giants, Panthers, Chargers, and Titans will be the road games. The division is tough of course and you get KC, Dallas, and Eagles but overall it will be a big difference.