That isn't the case according to Bengals.com's Geoff Hobson, who reports no one in Cincinnati has received any kind of offer from their rivals up north:
That offer sheet they were reportedly supposed to match on restricted free agent Andrew Hawkins? By the end of business the club had yet to receive the contract from the Cleveland Browns, so it was safe to assume no call had been made there yet.
It looks as though Cleveland might be re-doing their offer in hopes of constructing it in a manner he Bengals won't want to match. With Cleveland having so much cap space this year, they may try and front-load a bigger portion of his salary.
The 5-foot-7, 180-pound ball of fire played in just eight games last year after a high-ankle sprain kept him sidelined for half of the season. He caught12 catches for 199 yards. In 2012, he compiled 51 catches for 533 yards and four touchdowns in 14 games.
This should be resolved this week so both teams can move on with the rest of their free agency plans.