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The Cincinnati Bengals and linebacker James Harrison continue to discuss a contract, but one source told ESPN NFL Insider Adam Schefter in a text Tuesday that it "does not look like the numbers will work."
Harrison and former Miami Dolphins linebacker Karlos Dansby each visited Cincinnati last week. The Bengals have a need at outside linebacker, as 2012 starter Manny Lawson signed with the Buffalo Bills this offseason.
The 34-year-old Harrison, who was set to make $6.57 million in 2013, was released by the Steelers last month after refusing to take a pay cut. His agent said his client would be open to a return to the Steelers, but the Pittsburgh Post-Gazette reported that the team is not interested in a reunion.
Harrison was meeting with the Baltimore Ravens on the same day Baltimore reached agreement with linebacker Elvis Dumervil, which ended the team's interest in signing Harrison. Otherwise he has received little interest from teams looking for a linebacker.
Harrison missed the first three games of the 2012 season with a minor knee injury but was one of Pittsburgh's steadiest performers over the second half of the year. He finished with six sacks, tied for the team lead, and a pair of forced fumbles as the Steelers finished No. 1 in total defense for the fourth time since Harrison became a starter.
Meanwhile, the Bengals signed tight end Alex Smith on Tuesday as an unrestricted free agent from Cleveland.
The ninth-year player has spent the past three seasons with Cleveland. He played in 12 games last year, starting two, and had 13 catches for 47 yards. He missed three games because of a concussion.
Information from ESPN NFL Insider Adam Schefter and The Associated Press was used in this report.