Brandy’s opportunistic brother Ray J is outraged that insiders are accusing him of being Whitney Houston’s cocaine supplier.

The LA County coroner’s final report listed cocaine among the handful of drugs found in Whitney’s system when she died in a hotel bathtub on Feb. 11.

According to TMZ.com, the coroner Craig Harvey described the cocaine level in Whitney’s system as “acute” — a medical terminology for short-term.

So Whitney must have ingested the cocaine within hours of being found unresponsive in a bathtub in her suite at the Beverly Hilton last month.

But TMZ.com reports that somebody removed the cocaine from the hotel room before police and paramedics arrived. The person who removed the coke was the same one who supplied it to Whitney.

But Ray J tells TMZ.com it wasn’t him. TMZ also reports that the sheets were missing from the bed in Whitney’s hotel room. Could it be that the sheets were removed to destroy biological evidence that could reveal who was doing coke with Whitney before she died?

Ray J’s rep tells TMZ … the singer had NO KNOWLEDGE that Whitney was using again.

The rep says Ray J is especially upset at claims made by Bobby Brown’s sister, Leolah Brown, who went on TV Thursday night and suggested Ray J was to blame for Whitney’s demise. Ray J says the claim is absolute B.S.

We’re told Ray J wasn’t even around Whitney the day she died. He was in San Diego.

Hours after Whitney died, a rock solid source confirmed to Sandrarose.com that Ray J was in San Diego. But when I took to my Twitter to report that Ray J was in San Diego, my Twitter followers came for me in the most disrespectful way.

They called me a liar. They said Ray J tweeted earlier in the day that he was in Los Angeles. The question is, did Ray J tell insiders he was in San Diego to give himself an alibi?

“Accidental drowning” is listed as Whitney’s official cause of death. Other drugs found in Whitney’s system included marijuana, Benadryl, Flexeril, and Xanax, none of which contributed to her death.