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.
Final San Diego 22 Buffalo 10 Final Dallas 34 St. Louis 31 Final Washington 34 Philadelphia 37 Final Houston 17 New York 30 Final Minnesota 9 New Orleans 20 Final Tennessee 7 Cincinnati 33 Final Baltimore 23 Cleveland 21 Final Green Bay 7 Detroit 19 Final Indianapolis 44 Jacksonville 17 Final Oakland 9 New England 16 Final San Francisco 14 Arizona 23 Final/OT Denver 20 Seattle 26 Final Kansas City 34 Miami 15 Final Pittsburgh 37 Carolina 19