Bengals face franchise tag dilemma

The Bengals have two high-priority free agents in OT Andre Smith and DE Michael Johnson.  Cincinnati can only place the franchise tag on one of them and both are highly valuable assets on their respective side of the football.  The Bengals will have to make a decision between now (teams could apply the tag starting Monday) and March 4 (the deadline to use it).

Andre Smith has been the league’s best right tackle for the past two seasons.  Would you have predicted this after witnessing this glory at the combine in 2009?

After a long hold out and foot injury during his rookie season, Smith has completely turned his career around; becoming a strong blocker in the running game as well as in pass protection.  He has lived up to the expectations of being a first-round pick.   Last season, he allowed a total of  only nine hits on the quarterback and committed four penalties.

What makes this difficult is the performance and improvement from Michael Johnson.  He finished second on the Bengals with 11.5 sacks and made an impact on run defense.  The concern is whether or not Johnson peaked in a contract year. His 2012 sack total nearly doubled his previous career high of six.  Remember, Johnson was replaced by Frostee Rucker in 2011.

If the Bengals put the tag on Smith, it will cost them $9.66 million this year.  His performance has been more consistent than Johnson’s but it’s hard to turn up your nose at 11.5 sacks.  It would also be easier for the Bengals to replace Johnson than Smith. But, considering the Bengals’ large amount of salary-cap room, they shouldn’t lose Johnson or Smith this offseason.