Mark Curnutte

The Bengals are close to trading Dillon, their all-time leading rusher, to the Raiders. But Dillon will be 30 in October, and with base salaries of $3.3 million and $3.85 million remaining on his contract, Oakland is reluctant to part with anything higher than a third-round pick.

At the same time, the Bengals are staring down $4.4 million in prorated signing bonus for Dillon. They are believed to be looking for at least a second-round pick.

Age also has kept down the value of contract offers for Eagles free agent cornerback Troy Vincent. The Bengals, Bills and Chiefs have deals out for Vincent, who will be 33 in June. Vincent's skills are superior to those of many cornerbacks already signed - David Barrett ($4.5 million signing bonus from the Jets), Jason Webster ($7 million from the Falcons), Fred Thomas ($5 million from the Saints), Reggie Howard ($4.5 million from the Dolphins) and David Macklin (Cardinals, terms unknown).

The two biggest signing bonuses for cornerbacks were Antoine Winfield's $10.8 million from the Vikings and Shawn Springs' $10 million from the Redskins.

Vincent is a "young" 33 and has at least two good years left at corner before a probable switch to free safety should extend his prime by another couple of seasons.

He also is regarded as one of the NFL's model citizens and best locker-room leaders.

NUMBER OF WEEK: Since late December, Redskins owner Daniel Snyder has paid $69 million in signing bonuses to players, not to mention the $6 million a year he is paying coach Joe Gibbs.

LOCATION, LOCATION: The Rams offered Grant Wistrom a five-year, $16.5 million contract with a $5 million bonus. The Seahawks offered a six-year, $33 million contract with a $14 million bonus. Wistrom signed with the Seahawks, and Seattle general manager has said the organization has to pay above-market prices to lure players to the upper-left corner of the U.S. map. That case was the same for wide receiver Darrel Jackson (six-year, $25 million, $8 million to sign) and defensive tackle Cedric Woodard (five-year, $15 million, $4 million to sign).

HEY, COWBOY: Mike Ditka is the new "Marlboro Man," says Purdue University North Central psychology professor Joanne Urschel, who teaches gender studies.

"It's unimaginable a Viagra-like product would be advertised just a few years ago on TV, but they're striving for the same image as the Marlboro Man used to be," she said. "The race driver, the athlete, the rugged football coach - and then his woman finds him more attractive because he's got pills instead of a cigarette."

Ditka is spokesman for Levitra, one of the erectile dysfunction medications flooding the market.

AFC NORTH: Behind the Terrell Owens fiasco, Baltimore made a key signing by bringing back center Mike Flynn. His five-year deal is worth $11.2 million, including $4 million to sign. The Ravens now return four of the five starting offensive linemen from 2003.

The Jeff Garcia deal is a good one financially for the Browns. It's basically two years for $10 million. The last two years for $15 million will be voided, because Garcia will be 36. Garcia's 2004 salary cap number will be $1.75 million ($1.25 million prorated bonus plus $500,000 base). Tim Couch's cap number would have been $9.3 million. When the Browns release Couch, he will count $3.5 million in signing bonus acceleration. The Browns ultimately will gain approximately $4 million in cap room in the move.

Duce Staley's signing (five years, $14 million, $4 million signing bonus) eliminates the Steelers' need to pick a running back high in the draft. Staley and Jerome Bettis could share the duties on first and second downs and Staley, a good receiver, should handle all the third-down assignments. The Steelers released running back Amos Zereoue, saving $2.2 million in salary.

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Written from notes submitted by NFL beat writers.

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