The new league year, which brings free agency, franchise tags, and the draft, is what Cincinnati Bengals fans are focused on while we wait for a game that nobody cares about to play on Sunday.

The Bengals will be making purchases this offseason and are in a fairly strong position in terms of cap flexibility.
So the question is, what should they do with it?
All will depend on the choice they make regarding Tee Higgins, and they will have three possibilities.
- Tee Higgins signs with another team as an unrestricted free agent and the Bengals probably get a compensatory pick for him.
- They use their franchise tag to keep Higgins in Cincinnati for one year at around $21.665 million, fully guaranteed.
- They use their franchise tag on Higgins and then trade him to a team that can afford to pay him in exchange for what would likely be a first-round pick or more.
They can spend as much money as they want at any position if they choose option No. 1, which I doubt they will. Require a new defensive end? Purchase one. Need to replace Higgins with a new wide receiver? Purchase one. A new running back is needed. Purchase one.
Advantages: They would be able to distribute a large sum of money.
Cons: In exchange for a compensation pick and a Super Bowl loser ring, they lose a wide receiver ranked in the top ten. I should not be willing to make this trade, and neither should the team.
Cons: $22.7 million is a significant sum of money for a player who will only be rented for a year.
Although Option No. 3 appears to be a dream scenario, it is set in a dream world, just like most dreams. Thus, they apply the franchise tag to Tee and then shop him to clubs that are in dire need of a wide receiver but do not have the same cap constraints as the Bengals (Ja’Marr Chase is now the highest-paid player in the NFL)).
Pros: They will have all that cap space to deal with in free agency and an additional pick at a guy who may be a key contributor for years to come because they will likely receive an extra first-round pick this season, if not more.
Cons: They lose Tee, and they’ll probably sign a free agent or a high-round draft pick to take his place. However, Tee Higgins is not simply replaced.
This is the issue. Tyler Boyd will already be lost by the Bengals. In this league, there’s very little chance they’ll spend the kind of money Boyd can still make. They shouldn’t lose Higgins as well, in my opinion. Although I am aware that change is on the way, it would be better to take baby steps rather than leap off the edge.
Having said that, it would be foolish of the Bengals to turn down a fantastic offer for Tee Higgins if they come across it after he signs his tender. The Bengals have already established a strong base upon which to build championship victories in the future. The right use of two first-round selections might create a dynasty.
But that’s just my opinion.
Which ones are yours?