Nugent has not played for the Bengals since Dec. 2 due to a lingering calf injury. In his place is kicker Josh Brown. Kirkpatrick has been limited all season with a variety of injuries and will be held out Sunday with a concussion.
For the Pittsburgh Steelers, the following players are inactive: quarterback Byron Leftwich, cornerbacks Ike Taylor and Justin King, defensive end Al Woods, tackle Mike Adams, wide receiver Plaxico Burress and linebacker Adrian Robinson.
Ike Taylor is still recovering from a hairline fracture in his lower right leg and will miss his rematch with Cincinnati star wideout A.J. Green, who was limited to only one catch for eight yards in his last meeting with Taylor and the Steelers.