Offense [25]
WR (6): Green, Tate, Sanu, Hawkins, Jones, Binns
TE (3): Gresham, Lee, Charles
RB (4): Green-Ellis, Leonard, Scott, Peerman
FB (1): Pressley
QB (2): Dalton, Gradkowski
OL (9): Whitworth, Smith, Zeitler, Boling, Cook, Hudson, Collins, Roland, TBD*

Defense [25]
DE (4): Geathers, Anderson, Johnson, Dunlap
DT (4): Peko, Still, Atkins, Thompson
LB (7): Howard, Lawson, Maualuga, Skuta, Muckelroy*, Rey, Burfict
CB (6): Hall, Clements, Allen, Kirkpatrick, Jones, Newman
S (4): Nelson, Mays, Miles, Iloka

Special Teams [3]
K (1): Nugent
P (1): Huber
LS (1): Harris

Practice squad:
CB Lewis-Harris, Chris
LB Lamur, Emmanuel
OG Robinson, Trevor
OT O'Donnell, Matthew
QB Robinson, Zac
RB Herron, Dan
S Dye, Tony
WR Whalen, Ryan*

*Notes:
1. Sims to PUP, if activated during the season likely replaces as-yet-unknown injured DE/DT
2. Moch out first 4 games with suspension; takes Muckelroy's spot
3. Another option would be to trade Muck and keep Hayden on the squad until Moch's return
4. Veteran free agent OG signed after cut down to improve depth
5. I don't buy the "gotta keep Whalen" BS. Look at Briscoe, he was cut and there was so much angst. The guy got dumped again even after producing on the field. Life goes on in the NFL...

After the final cuts and the creation of the practice squad, the Bengals should have about $13.8M in cap room. Look for the team to aggressively approach Thomas Howard and Michael Johnson about extensions. There are other candidates as well (Lawson, Maualuga, Clements, Mays, Gradkowski) but the urgency isn't really there from either side. I don't expect Andre Smith to get an extension but I do see the team attempting to resign him in free agency if he plays well again.