*Beverly Hills Police officials have closed the case into Whitney Houston’s death on the two month anniversary of the tragedy. Investigators have ruled that the singer’s bathtub death was an accident with no signs of foul play.

Investigators have accepted the coroner’s ruling that Houston died of accidental drowning in connection with cocaine use and heart disease, a police spokesman said today.

“(We) have conducted a formal investigation and found no evidence of foul play. Based on the findings of our investigation and our review of the Coroner’s report, we have determined that this is not a criminal matter,” Lt. Mark Rosen said in a statement.

Houston, 48, was found face-down in a blazing hot bathtub Feb. 11 just feet away from a spoon containing white crystals and white powder caked on a mirror, the singer’s final autopsy report revealed.

The 42-page report, released last week, said the Beverly Hilton suite when Houston spent her final hours was littered with prescription drugs and open alcohol containers and sopping wet from bathtub flooding when investigators arrived.

The six-time Grammy singer had heart disease, a hole in her nose from cocaine use, mild emphysema, breast implants and a dental prosthesis covering 11 dental implants in her upper jaw, the report said.

The bathtub contained “extremely hot water,” the report said – hot enough that it measured 93.5 degrees more than five hours after Houston died. A section of the singer’s lower back was badly scalded, the report said.