Bengals head coach Zac Taylor has a single New Year's resolution – "to beat Cleveland."

Cincinnati and Cleveland close out the season with a Week 18 AFC North matchup at Paycor Stadium. To achieve Taylor's goal, the Bengals' offense will have overcome a Cleveland defense that allows just 278.6 total yards per game, the second fewest in the NFL.

"They play to their scheme. They're not overly complicated, which is a positive for them. They play to their guys' strengths, and they do an outstanding job," Taylor said. "(Browns defensive coordinator Jim) Schwartz does a great job of countering when he needs to, and so it's a challenge not just for us, but for every team we've ever seen on tape against them, and you have to be really smart when you play against them."

The Bengals' strength this season has been their passing attack with QB Joe Burrow, while also employing quarterbacks Joe Flacco and Jake Browning when Burrow missed time with a turf toe injury. Cincinnati has averaged 236.4 passing yards per game this season, the sixth-most in the NFL, and the only major offensive stat where they rank in the top half of the league.

Cleveland's defense has been stiff against the pass. The Browns have allowed 163.8 passing yards per game through 16 games, the second fewest in the NFL. When the Browns and Bengals played in Week 1, Burrow and Cincinnati were held to a season-low 113 passing yards. The Browns have continued that trend against other teams, allowing fewer than 200 passing yards in 11 of 16 games.

"It feels ugly when you play them because (Myles Garrett's) disruptive, the whole front's disruptive, the backers are fast and confident, they have outstanding cover corners," Taylor said. "Denzel (Ward) does a tremendous job as well as everybody else."

CB Denzel Ward has been a vital part of the Browns' pass defense, being named a 2026 Pro Bowler. Ward and the Browns' defense limited Bengals receivers Ja'Marr Chase and Tee Higgins to five catches for 59 yards on nine targets when the two teams met in the season opener.

Ward's ability to neutralize receivers has earned him respect from opposing offenses throughout his career. Chase acknowledged the challenge of going against Ward, calling him the top cornerback in the league that he has to face.

"I rank him first because that's the only person that I see in the division that's one of the top guys for sure," Chase said. "He's really patient as a DB, and he has good feet."

Another top player on Cleveland's defense who has disrupted opposing offenses has been DE Myles Garrett. He has 22 sacks and is a sack away from breaking the NFL single-season sack record. Garrett's historic season began against the Bengals when he recorded two sacks in Week 1.

Burrow said that Cincinnati's offensive line is better equipped for the challenge of limiting Garrett's pass rushing ability than they were to begin the season.

"I think they're playing exponentially better than they were at the time, and I know they're excited about the challenge," Burrow said. "Their front is tough to deal with, starting with him, but they have a lot of other guys too that can be very challenging to handle up front. So, I know they're excited for it."

Garrett has been a consistent challenge for the Bengals, recording 15 sacks in 13 career games against Cincinnati. Garrett has notched a sack in all but two of those games, showcasing his pass rushing skills.

T Orlando Brown Jr. has faced off against Garrett four times as a member of the Bengals, with Garrett tallying a sack in three of those four games. Brown called Garrett the best defensive end in the NFL, noting the impact he is going to have with how Cincinnati is scheming for Garrett.

"He has a very unique skill set," Brown said. "I have a ton of respect for him, so we'll have a game plan. I'll have my own game plan within a game plan and it's something we all look forward to."

While Brown focuses on Garrett, the Bengals are also accounting for the rest of Cleveland's defense. The Browns' pass rush, linebackers and secondary will force Cincinnati to account for multiple threats, in addition to Garrett and Ward.

"In my opinion, they're the best defense in football," Burrow said. "So, it's going to be a challenge. One, the players they have, and two, the coach that they have who understands the strengths and weaknesses of his players and puts them in good positions."