USC STAR SET TO SIGN PALMER NEARS BENGALS DEAL.

Byline: Scott Wolf Staff Writer

Former USC quarterback Carson Palmer and the Cincinnati Bengals were putting the finishing touches on a contract Wednesday night that would surpass the seven-year deal signed by last year's No. 1 draft pick, Houston Texans quarterback David Carr.

Carr's contract carried a base salary of $21.5 million and could be worth up to $58 million in incentives.

``I think it's going to be better than that,'' said Palmer's father, Bill. ``I talked to Carson's agent and they thought they were 97 percent finished. I think they spent over 100 hours negotiating. I don't think it was easy. Carson's just anxious to get it over with.''

The Bengals, who have the No. 1 pick in Saturday's draft, wanted a contract signed before the draft.

``They were motivated to get it done before the draft,'' Bill Palmer said. ``The contract's 27 pages long.''

If the NFL approves the deal, it could be announced as soon as today.

Palmer's contract is expected to be a similar length to Carr's, but the Bengals were not expected to favor a contract laden with as many incentives.

Although the Bengals wavered on who to make the No. 1 selection, they decided last week to go with Palmer.

They also considered Kansas State cornerback Terence Newman and Marshall quarterback Byron Leftwich.

Palmer, who won the Heisman Trophy and led USC to an 11-2 record, is expected to back up Bengals starter Jon Kitna next season.

Bengals coach Marvin Simmons refused to confirm a deal had nearly been completed.

``I wouldn't say it's imminent,'' Lewis told the Associated Press. ``But things are going very smoothly.''

Palmer would be the first USC player selected No. 1 since wide receiver Keyshawn Johnson in 1995 and fourth overall. The school's other No. 1 selections were offensive lineman Ron Yary (1968) and tailback O.J. Simpson (1969).

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