Tight End round 1 if a good one is still available. Cincinnati is going to be all sorts of pissed if Mardy Gilyard is on the board, and the Bengals don't draft him at wideout.
I think Gresham is the only TE worthy of a 1st round pick, so he would definitely be a good pickup. I have Gilyard as a 2nd-3rd rounder and I could see the Bengals snatch him up. In my latest mock I had the Bengals grabbing Earl Thomas from Texas. However his stock is rising so I might have to tweak it.