Cincinnati ? A ticket to watch the Cincinnati Bengals has become the toughest ticket in town — to give away, that is.

With so few fans showing up to see the NFL’s worst team, a city councilman wants to give away Bengals tickets to underprivileged children.

Chris Monzel came up with the idea after his family tried to unload its Bengals tickets last week.

“We couldn’t get rid of the tickets,” Monzel said Wednesday. “Nobody wanted them.”

Their four tickets weren’t the only ones wasted.

The Bengals sold 42,092 tickets for their 29-15 loss to Jacksonville last Sunday, their smallest gate in three seasons at Paul Brown Stadium. More than 10,000 tickets went unused — fans simply failed to show up.

The small crowd that turned out on a pleasant, 42-degree December afternoon booed lustily and left early. Some of the Jaguars were taken aback by the surreal atmosphere.

Around these parts, NFL is short for No Fans Left.

“I know the people are very frustrated with us, whether they take time out to watch us every Sunday or they’re doing other things,” receiver Chad Johnson said Wednesday.

“We want to leave a good impression on the fans.”

What fans?

Cincinnati Bengals fan Andrew Gudairis, 4, cheers for the home team in the first half against Tennessee on Oct. 27.

Since they moved into their taxpayer-financed stadium in 2000, the Bengals have made no headway in emerging from the NFL’s deepest slump. They haven’t had a winning record since 1990.

This year is winding up as the worst of the last 12. At 1-13, they’ve already tied the franchise record for losses in a season. If they lose at home Sunday to New Orleans, they would wind up 0-8 at home for the first time in team history.

Actually, they would be 0-10 — they lost both of their home preseason games, too.

“It’s very frustrating,” Monzel said. “The last 12 years have been unacceptable and very frustrating and disappointing. As a city, there’s not much we can do.”

Monzel is trying to get a few more fans at the stadium for the final game by collecting tickets that will otherwise go unused. Fans can donate them to the city, which will distribute them at recreation centers.

“There’s been an overwhelmingly positive reaction,” he said. “A guy from Columbus just called me and said he’s going to send his tickets to us overnight.”

Of course, the jokes started almost as soon as Monzel’s phone began ringing. Give Bengals tickets to underprivileged kids — isn’t that child abuse?

“I’ve already heard remarks, like, ‘How could you do that to underprivileged children?”‘ Monzel said, chuckling. “They have their stars, like Corey Dillon, and it would be a chance for them to see them play.”

The players would just be happy to have someone in the stands for the final game. Their last two had the two smallest gates in stadium history.

In their final season at Cinergy Field, the Bengals went 4-12 and drew an average of 50,585 a game. They moved into their $450 million stadium the next season and drew an average of 58,749.

The figure has declined as the team has languished. The Bengals are selling an average of only 54,099 tickets this year, with actual attendance much lower.

“It’s a smart thing to do, a real good idea,” said right tackle Willie Anderson.

“We still have some faithful fans, but some folks are just coming to boo,” Anderson said.

Meanwhile, Christmas shoppers who recognized quarterback Jon Kitna lugging his bags of presents through a shopping mall this week walked up to him and offered congratulations.

With the Bengals 1-13, they weren’t talking about his or the team’s play. They loved what he said about the front office.

Following the Bengals’ 29-15 loss Sunday to Jacksonville, Kitna called for change at the top.

“I’ve gotten some pretty peculiar reactions the last couple of days from people back home, and from people I’ve never seen before in the mall coming up to me and congratulating me on the comments I made,” Kitna said Wednesday.

The local chapter of the Pro Football Writers of America honored Kitna on Wednesday afternoon as the team’s MVP, recognizing what he’s done in the locker room as well as on the field.