I would have to say first off, bye bye golden Graham, but with this franchise you just never know. Their are things this offseason need to be taken care of that are very important!

1. Total reform of this offense!

    I have to say we all agree that Brat has to be gone (knowing Mike Brown he wont be), I know we have Cedric Benson and he is great, but you can get mega yardage with a passing offense (see Vikings, Colts, Chargers, and Saints for reference). It seems like there our offensive playbook has about 20 plays.

2. Carson Palmer has to live up to his contract

    As we all saw against the Jets he looked like he was the rookie QB, not Sanchez. His audibles were always to the same play (as Mr. Gibbs pointed out during the game). I dont know what his problem has been in 2009 but he has to fix it.

3. Sign Mike Zimmer

    Enough said!

4. Give contract extension to Benson

    He is only 26! Give him the money! He earned it by far this season. He is going into his final year of his contract in 2010

5. Cut Shayne Graham

    This guy is a joke, when it comes to clutch this guy is great at missing the kicks that count the most.

6. More Quan Cosby in the passing game

    In the last few drives he looked great! (As Mr. Gibbs also pointed out he would be great at the slot position)

7. Address why Tight Ends eat us up every game

    See Justin Keller, Owen Daniels, Heath Miller, Etc....

8. Draft well and Free agency

    I think WR, DT, TE, and yes a QB that can give Palmer some competition. (Palmer just thinks he is the man). Brandon Marshall will be a free agent and he would look great in a Bengals uniform. Give Brandon Johnson a contract, he sucked it up all season as a backup and still really out performed the 2 starters in Maualuga and Rivers (58 tackles as a backup, not bad). Maybe another offesnive lineman or two that can add some depth and wont false start. Mardy gilyard? Jordan Shipley?

9. Daniel Coats

    Why is he still in a Bengal uniform in the playoffs?

10. Have to get Jerome Simpson on the field

     If he cant get on the field next season, he has to go because he can't just waste a roster spot for another season.

And my final thought as this 2009 season comes to a terrible end, Marvin Lewis has to read a book on coaching,  using his timeouts, and challenges wisely. I dont know who told him to challenge the plays he did, but watching on tv (in HD for only the second time this year) those were plays that should not have even thought about being challenged, obviously a fumble and obviously a catch. The coaches in the booth have tvs as well just so you know.