"I'm fired up and ready," Smith said. "I'm glad we got this done it's time to get back with my teammates, get in some good offseason work, and make this a great season for the Bengals."
Smith was given the Bengal's franchise tag in February after spending his entire six-year NFL career with Cincinnati playing in 91 games after being drafted from Missouri. He had 110 tackles last season and a team-high 7 1/2 sacks. As the franchise player his salary is an average of the top five defensive ends in the NFL in 2006.
"We are pleased that Justin has come in at this time, so he can join his teammates for our important offseason work," said head coach Marvin Lewis.