Cincinnati at New York

Cincinnati will try to clean up some of its mistakes from Week One when it was flagged for 11 penalties totaling 104 yards while losing to Arizona. The good news is backup Jake Browning had a decent game completing 13 of 24 for 190 yards with no interceptions and Drew Plitt and Brandon Allen combined for 8 of 8 for 75 yards. Bengals coach Zac Taylor was 2-1 ATS and 2-1 UNDER in the 2021 preseason. New York has another new coach in Brian Daboll and the Giants beat New England 23-21 as Graham Gano kicked three field goals, including a 24-yarder as time expired and Daniel Jones was 6 of 10 passing for 69 yards. Tyrod Taylor was 13 of 21 for 129 yards and Davis Webb 8 of 16 for 51 yards for the Giants. New York is laying a lot of points for a preseason game and the Bengals have some depth at QB behind Joe Burrow, who definitely will not play in the preseason. Taylor said the starters won't play, but the Giants have a similar philosophy and they ran the ball 33 times against the Patriots with a time-consuming offense. Take the Bengals and the UNDER.