In a word, ouch.
Whodey!!!!!!!!!!! Hello Cincinnati!!!!— James Harrison (@jharrison9292) April 19, 2013
While the Bengals haven't confirmed the deal because Harrison hasn't signed anything, reports indicate Harrison will be in Cincinnati to sign a deal the second week of May.
The Steelers released Harrison earlier this offseason when he declined a reduced offer to remain in Pittsburgh. Terms weren't released on the amount of his contract, but the cap-friendly Bengals could have given him at or around what he would have made with Pittsburgh in 2013.
Where will he play will be a matter of some debate. The Bengals run a 4-3 defense but do not operate out of their base defense particularly often. With the talent and athleticism they have in their front seven, keeping him standing up and coming off the edge would make sense. A strongside presence could move second-year LB Vontaze Burfict to the middle - where many expected him to play in the future.