Smith agreed to a one-year contract with Cincinnati on Monday, Peter Schrager of NFL Network reports.
Smith appeared in eight games a season ago with Minnesota and finished with 25 catches for 182 yards and a pair of scores. He should have a chance to make an immediate impact with the Bengals if he can stay healthy, as he'll join the likes of Devin Asiasi, Tanner Hudson and Nick Bowers in the team's tight end corps, which no longer includes free-agent departure Hayden Hurst.