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Will the Bengals re-sign left guard Eric Steinbach? Will they use the franchise tag on defensive end Justin Smith?

Those are two of the hot-button issues the club faces this offseason.

Steinbach and Smith become unrestricted free agents in March, and it's doubtful the Bengals can afford both.

The team is about $15 million-$20 million under the salary cap, which is expected to be $109 million this season. But the money allotted for draft picks, tender offers to their restricted free agents, the signing of unrestricted free agents and some cushion for injury protection means the Bengals will be at or near the cap when the season starts.

Magnificent seven

The War Room scouting service ranks seven Bengals among its top 99 free agents.

They are Steinbach (No. 5), cornerback Tory James (No. 8), guard Stacy Andrews (No. 37), Smith (No. 43), tight end Reggie Kelly (No. 56), linebacker Landon Johnson (No. 69) and safety Kevin Kaesviharn (No. 88).

Andrews and Johnson are restricted free agents, while the others are unrestricted.

What's the difference?

Unrestricted free agents — veterans with at least four accrued seasons whose contracts have expired — are free to sign with any other club starting March 2.

As restricted free agents — veterans with three accrued seasons whose contracts have expired — Andrews and Johnson are allowed to sign an offer sheet from another club. However, the Bengals retain the right to either match the offer or to receive draft-choice compensation from the club making the offer.

Upgrades needed

The Bengals will look to upgrade all areas of their 30th-ranked defense. What they don't get in free agency, they'll complement with the draft.

A major area of concern is middle linebacker because Brian Simmons is playing out of position. Simmons is a natural weakside 'backer whose strengths are pursuing, chasing and applying pressure. He was forced to play the middle because of Odell Thurman's yearlong suspension and Ahmad Brooks' rookie growing pains.

This is an important offseason for Brooks. He has the potential to be an impact player because he's so physically gifted. A supplemental draft pick last July, Brooks used his rookie season as a learning device. Now he must step forward and make a difference.

Calling London

If the Bengals determine that Brooks isn't quite ready for prime time, they should look hard at signing inside linebacker London Fletcher-Baker in free agency.

The 5-10, 245 pounder comes from a small school (John Carroll), but has big-time talent. He's the kind of speeding bullet who will make Bengals fans forget about Thurman and remember Takeo Spikes.

Contact this reporter at (937) 225-2253 or cludwig@DaytonDailyNews.com