"As the losses have mounted for the Bengals, Terrell Owens' frustration level has increased. And, it was only natural that the comments he made on The T.Ocho Show on Tuesday would generate lots of opinions.

After saying during the show that the 2-11 club was "underachieving from the top down," Owens clarified his remarks, reiterating that everyone was to blame.

"That's not the first time in my career where either I or anybody has said it starts from the top down or players have felt like our coaches have gotten outcoached," Owens said. "So, it's just not here. I have said that elsewhere."

When asked how far to the top blame should go, Owens said he was trying to make a general statement. During the show, he mentioned the owners, coaches and players but on Wednesday he said they were all in this together.

"Obviously it's disappointing because when I was brought here I knew my role. I understood why I was being brought here," Owens said. "It's one of those things where I can't be ashamed to address it. To be 2-11 at this time, how can you hide from it ?"

Owens said he was more frustrated and embarrassed this year than last season in Buffalo. During the season the Bills fired their offensive coordinator and head coach, frequently changed quarterbacks and had a rash of injuries but finished 6-10.

This year's Bengals can break a team record for consecutive losses in the season if they fall to the Browns on Sunday. While 15 players are on injured reserve, only three of those are on offense and just one was considered to be a starter.

"I would say this is not a knock on Buffalo, but you look at the talent on this team vs. the team I was on last year anybody can look on paper and see this team is much more talented than that team I was on last year but we didn't lose 8, 9, 10 in a row," Owens said. "I think people shouldn't look or dig too deep into what I say, because by no means am I unappreciative. I know I am fortunate to be here with this organization with the opportunity they've given me to help them with the idea of getting to the playoffs."

After a strong first half, Owens' production has dropped off as teams have tightened their coverage. After the Week 9 game against Pittsburgh, Owens had 55 receptions for 829 yards (a 15.1 yards per catch average) and five touchdowns. He also was on pace to reach all six incentives on his contract that would earn him $4 million for the season."