Two years after tragedy, debauched ghouls debase the memory of WHITNEY HOUSTON.

The hotel room where Whitney Houston died will be getting a complete makeover to keep ghoulish gawkers from flocking to the scene of the tragedy.

As the second anniversary of the singer’s death approached, work­ers at the Beverly Hilton hotel in Los Angeles scrambled to gut Room 434 from top to bottom. Whitney drowned in the room’s bathtub on Feb. 11, 2012. Autopsy results show the 48-year-old singer had been using drugs.

“Ever since her death, the hotel has been overwhelmed with peo­ple from all over the world hoping to book the ‘Whitney room,’ ” said a hotel insider. “They want to see where it happened, and people have started asking specifically to stay in Room 434.

Management decided it was time to move on and focus on more positive aspects of life at the hotel.”

Things had gotten so out of control that some guests were even trying to re-enact the “I Will Always Love You” singer’s final hours.

“They partied like they think Whitney did with drugs and alco­hol and then they would go into the bathroom and lay down near the tub – naked, like Whitney was – and take pictures,” revealed the insider. “It’s morbid, sick and disgusting.”

Along with the room’s total decor overhaul, all the rooms on the floor will either be renumbered or given names like the “Autumn” or “Spring Flowers” Suite.

“The hotel is fed up with people coming in for the sole purpose of partying and taking pictures in the ‘Whitney Room,’ ” said the insider.

“They’ve stopped giving out that room until renovations are com­plete.

“If management has their way, the next person that gets that room won’t have a clue Whitney Houston died in the bathroom.”