The Bengals don't plan to announce any major changes in the immediate aftermath of the season finale at Miami on Sunday.

"Don't get your hopes all up on Monday," head coach Marvin Lewis said on Wednesday. "(The media) really, from the comments I've heard, jumped the gun on things. For the most part, we've redone our coaches' contracts each and every year, so you can relax (on their status).

"We'll make decisions as we go forward in the offseason, but we're not going to have any earthshaking news that you can run home about. We're going to evaluate our players and coaching. We have to make a better team. We have to build a team that can win games in this division week in and week out.

The Bengals are in the unexpected position of playing the spoiler in this renewal of the Battle of Ohio. When the teams met in the second game of the season, the Bengals were considered contenders and the Browns looked to be headed for another dismal season. Things have changed. Now the Bengals are looking to deny Cleveland a playoff spot. It's not much, but it's all the Bengals have got.

What's at stake?
Pride and not much else, other than draft positioning. Right now, the Bengals would draft ninth or 10th. They are unlikely to draft higher than fifth even if they lose their final two games.

On the hot seat
Bengals QB Carson Palmer.  Who would have thought that Derek Anderson would outplay the Bengals quarterback, not only in their earlier matchup, but all season? Palmer has been in a prolonged slump for the first time in his career, and if the Bengals are to pull the upset, he has to revert to form. In particular, he must find his chemistry with WR Chad Johnson.

December means a portion of the nation's fans begin to ramp up readying for their team's playoff run. But the rest of the nation is left to sit and dream about next season. What kind of moves will their teams make in the off-season so they aren't left out in the cold come December 2008?

In an attempt to help out those ever-faithful and their abounding optimism that '07 was simply a fluke, I've compiled a list of the top 20 unrestricted free agents on the open market. Some will get the dreaded franchise tag, while others will re-up with their teams. But still, despite the constant stream of players willing to re-up before their contracts expire, this year's list is surprisingly deep — at least in the top 20 or so.

The following list also does not count restricted free agents such as Browns QB Derek Anderson, nor does it include those who will become free if their teams reject paying a roster or option bonus. This list consists of players slated to be UFAs or who can void their current deals by having already hit certain incentives. 
 
1. Colts safety Bob Sanders — A bona fide difference-maker and game-changer. Sanders is a big play waiting to happen and earlier this year seemed a lock for Defensive Player of the Year. During last year's Super Bowl run, Indy's defense couldn't stop a nose from running ... until Sanders returned from injury. Suddenly, they were a totally different ballclub. For teams unable to land him, the Giants' Gibril Wilson, Dallas' Ken Hamlin and Patriots' Eugene Wilson would add immediate impact at the safety position.

NFL Week 15 Power Rankings

After a one week hiatus, the power rankings are back and better then ever for the final two weeks of the 2007 NFL regular season. First things first, if you watched the Bengals game on Saturday, you are now aware of two things; the Bengals are terrible and if you were thinking about satellite TV, Bryant Gumbel’s inept announcing skills for the NFL network are enough to make you want to sign a cable contract for life. Seriously, was Al Gore the running back for the 49ers on Saturday, because I always thought he was a former vice president (for the record, Frank Gore was the running back, but don’t tell Gumbel because he still does not know). After the game, I took my satellite dish and Chuck Norris chopped it three times before I got on my knees and begged my cable operator to take me back. The moral of the story is simple, Deion Sanders is awesome and he can baby-sit my first born child anytime he wishes. Let’s get to our Christmas themed rankings...

NFC

1. Dallas Cowboys- Trust me Terrell Owens, if Jessica Simpson was your girlfriend, your quarterback rating would also be below 40. The Cowboys may have choked against the Eagles, but they have the Panthers coming to town this week. Carolina’s offense is so bad; they couldn’t score with my ex-girlfriend, and let’s just say everyone can score in that situation. I’ll take the Boys 31-13.

2. Green Bay Packers- The only record Brett Favre hasn’t set this year is the one held by Bronco running back Travis Henry for most illegitimate children, I’ll say he doesn’t touch that one. The Pack travels to Chicago Sunday in a game I see them winning 27-20.

The Giacomo Puccini opera playing on the stereo set an appropriately somber mood in the Bengals locker room yesterday. The preseason passion and optimism have faded. The offseason, and the opportunity it presents, is two weeks away. Currently, there is disappointment.

The offense has been inconsistent and the defense easily deflated. There have been ill-timed penalties, costly turnovers and draft talk in December. In more ways than one -- and in the one way that matters most -- the 2007 Bengals resemble one of the pre-Marvin Lewis versions.

They might not deserve to be called "Bungles," but neither will they be called winners. They are assured of finishing with a losing record for the first time since 2002.

While the Cleveland Browns come to town Sunday with a chance to clinch a playoff berth, the Bengals will be playing mostly for pride and personal gain. It is an uneven source of inspiration.