2. Dalton Kincaid
The Utah product was someone the Bengals used to be frequently linked to and he wouldn't be a bad pick by any means. Dalton Kincaid finished the 2022 season with 70 catches for 890 yards and eight touchdowns but he probably isn't putting up those kind of numbers anytime soon.
The Draft Network noted that Kincaid is someone who could serve as a TE2 for the first year or two of his career and then slide into a starting role. This would be ideal for the Bengals considering they have Irv Smith Jr. on the roster to start and Kincaid could back him up.
1. Michael Mayer
The first tight end off the board is likely going to be Michael Mayer out of Notre Dame. The Fighting Irish product caught 67 passes for 809 yards and nine touchdowns during his final collegiate season so clearly he can be a massive weapon for the right offense.
A source per Dane Brugler of The Athletic said that they can't see the Cowboys passing on Mayer and unfortunately for Cincinnati, Dallas picks two spots ahead of them. I don't see Mayer falling to the end of the first round but if he does, the Bengals shouldn't hesitate to add him to their offense.