ESPN has them at #4:
http://sports.espn.go.com/nfl/powerranking
FOX Sports has them at #3:
http://msn.foxsports.com/nfl/story/4910694
Sagarin Ratings at USA Today have them at #4:
http://www.usatoday.com/sports/sagarin/nfl05.htm
If the Bengals are to have any chance whatsoever at a BCS bowl, these rankings will be of the utmost importance.