By Mark Curnutte
The Cincinnati Enquirer

The Bengals continued to remodel their defensive backfield and offensive line by subtraction on Friday but kept a key player in their special teams turnaround.

The Bengals decided to match the five-year, $6.5 million offer sheet Jacksonville had signed with kicker Shayne Graham on Thursday.

The offer sheet now reverts into a Bengals contract for Graham, who had been a restricted free agent. He set a franchise record with 88-percent field goal accuracy (22 of 25). The contract's annual average of $1.3 million makes Graham the league's sixth highest-paid kicker, according to NFL Players Association figures.

The Bengals terminated the contract of six-year veteran cornerback Artrell Hawkins, saving the $1.3 million salary due him in the final season of a three-year contract. He started nine games last year and played in at least 14 games in each of his six Bengals seasons.

With nine interceptions in 72 career starts, Hawkins was long a target of frustrated fans for his lack of big plays.

Mike Goff, an unrestricted free agent who started 15 games at right guard and one at center for the Bengals in 2003, signed a five-year, $13.25 million contract with the San Diego Chargers.

Goff, 28, received a $3.5 million signing bonus and will make more than $4 million in his first year.

"It's been brought to my attention that I am now the oldest offensive lineman in the group," said Goff, who started 67 games and played in 16 more in six seasons with the Bengals. "I just want to bring a little bit of leadership and a little bit of experience and I think that I've been battle-tested enough that I can help a lot of the younger guys in different situations."

The Bengals are talking to possible replacements at both positions. The team confirmed the completed visit of Eagles free agent cornerback Troy Vincent on Friday, the same time that Colts free agent cornerback David Macklin arrived.

Vincent is believed to be taking a break to decide between the Bills and Bengals before possibly making more visits. He is a young 33 and has the skills to extend his career by switching to safety, ala Rod Woodson.

The Bengals had planned to visit with Carolina free agent cornerback Reggie Howard next week, but he signed Friday with Miami.

The Bengals also confirmed a visit by Giants free agent center Chris Bober.

Bober played for former Bengals offensive line coach Jim McNally with the Giants in 2003 and will next visit Buffalo, where McNally now works.

The Bengals will entertain Eagles free agent guard Bobbie Williams next week. He started 11 games and played in 16 for Philadelphia last season.

The biggest news of the day was the quick decision to retain Graham. His new contract, negotiated by the Jaguars, guarantees Graham $3 million.

Graham, 26, is a Bengal for the next five years.

Keeping Graham is a signal of coach Marvin Lewis' commitment to special teams.

Graham's signing bonus is $2 million, the same amount veteran John Kasay received from Carolina to sign a five-year, $7 million contract extension last month.

"I made so many great connections in Cincinnati that I really didn't want to break those like I had to every year," Graham told the team-owned Web site after the Bengals announced the match. "I really love the coaches and the guys. It's a great place to be."

He had played in Buffalo in 2001 and Carolina in 2002.

The Bengals had offered Graham a one-year tender of $628,000 on Monday. That tender, the lowest amount a team could offer a restricted free agent, brings draft pick compensation in the round the player was chosen. Because Graham was not drafted, the Bengals would not have received any compensation if they hadn't matched the offer sheet.

"It's one of the best contracts for a player at his position and certainly with the most guaranteed money," Rob Roche, Graham's agent, said.

Graham's cap count in 2004 and 2005 will be $1.1 million, less than the $1.368 million one-year tender they could have offered him which would have brought a first-round draft pick as compensation.

Graham, signed off waivers by the Bengals from Carolina on Sept. 1, set a Bengals franchise record for field goal accuracy (22 for 25, 88 percent) in 2003. Even though the team changed his holder in October, Graham also was perfect on 40 extra point kicks.

The base salaries in Years 1-5 are $700,000; $700,000; $900,000; $975,000 and $1.225 million. If Graham leads the NFL in field goal percentage in 2004 and the Bengals win their division, the AFC North, Years 4 and 5 of Graham's contract become fully guaranteed.

Regardless of Graham's and the team's performance in 2004, $500,000 of each of his Years 4 and 5 salaries are guaranteed.

Jacksonville's kicker in 2003 was rookie free agent Seth Marler. He was 20 for 33 (.606) and had the league's worst field goal percentage of any regular NFL kicker.

Graham earned $375,000 in 2003 on a contract he signed July 26 with Carolina as an exclusive rights free agent

The Bengals were an estimated $7.73 million under the salary cap as of Thursday, according to ESPN.com.

FREE AGENCY: Day 3

Bengals free agent action Friday:

BENGALS CONFIRMED: Eagles cornerback Troy Vincent, Dolphins safety Brock Marion and Giants center Chris Bober visited.

OTHERWISE CONFIRMED: Colts cornerback David Macklin visited Friday.

ON THE RADAR: Former Jets safety Sam Garnes and Eagles guard Bobbie Williams.

STAYING: The Bengals matched Jacksonville's offer sheet to retain kicker Shayne Graham.

GOING: Strong safety Rogers Beckett visited the Jets. Free safety Mark Roman will visit the Packers on Sunday. Center Rich Braham visited the Giants on Friday.

GONE: Guard Mike Goff signed a five-year contract with San Diego. The Bengals terminated the contract of cornerback Artrell Hawkins.

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E-mail mcurnutte@enquirer.com

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