Posted by ESPN.com's James Walker
Smith signed a four-year, $26 million deal, which includes $21 million guaranteed. The contract also has a team option for two more years that would make it a six-year, $42 million contract that would guarantee $29.5 million. Smith's total contract is about $4 million more than the contract of No. 7 pick Darrius Heyward-Bey.
The Bengals, reportedly, were initially unwilling to surpass Heyward-Bey's deal. The Oakland Raiders went above and beyond to sign their rookie receiver, which influenced the overall pay scale. But both the Bengals and Smith's agent, Alvin Keels, eventually reached a compromise, which probably includes incentives Smith will have to reach on the field to get the final number Keels desired.
Smith is currently practicing with the Bengals and his playing time will be determined by his readiness on the field. Cincinnati plays its final preseason game Thursday against the Indianapolis Colts, then opens the regular season at home Sept. 13 against the Denver Broncos.
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