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Report: Palmer atop Miami’s quarterback wish list

San Diego Chargers v Cincinnati Bengals

CINCINNATI - DECEMBER 26: Carson Palmer #9 of the Cincinnati Bengals throws a pass during the NFL game against the San Diego Chargers at Paul Brown Stadium on December 26, 2010 in Cincinnati, Ohio. The Bengals 34-20. (Photo by Andy Lyons/Getty Images)

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Bengals coach Marvin Lewis has accepted that Carson Palmer won’t be back with the team. There’s another AFC team that would reportedly love to have him.

Armando Salguero of the Miami Herald reports that Palmer stands atop Miami’s wish list of quarterbacks who are potentially available this offseason. The Dolphins prefer Palmer over possibilities like Kevin Kolb, Vince Young, Donovan McNabb, Kyle Orton, and Alex Smith.

“Palmer is the player folks in the Dolphins organization would love on a Dolphins jersey,” Salguero writes. “None of this is my opinion. It’s the opinion of folks within the Miami organization who have done the work. This comes from folks who have watched the films or crunched the numbers or done the evaluations or talked to the men who did.”

Palmer’s situation is a little different than it is for the Eagles and Kevin Kolb. Philadelphia clearly seems willing to deal Kolb, although it could be less advantageous for Philly to do if they aren’t allowed to make a trade before the NFL Draft.

Bengals owner Mike Brown and Palmer are in a different situation. They could be in a standoff that lasts well beyond the draft, regardless of league rules.

If Brown bends from his no-trade stance, it sounds like Cincinnati has a very interested party in Miami.