To feel upset and entirely offended?

[LittleMissPassiveAggressive]

A friend of mine has lost something in her home. She feels that the item may have been stolen as she can't find it and has had many people in her house since she saw it last.
Unfortunately, I was in her home around the time of its disappearance. Now, instead of asking me if I'd seen the item or even if I had TAKEN said item, my friend has taken to accusing me of stealing it but in a very sly and backhanded way. She says that she suspects every single person that had been in her home since she saw it last. Which would include yours truly.
I'm so offended! If this friend knew me at all she would know that I hadn't and wouldn't ever do anything so awful!
I want to ask her if she outright thinks it was me but don't know how to say it.
This has already massively affected my relationship with her. I understand that she's upset that something has potentially been taken from her home, I'd be upset too, but to accuse someone that you count as a close friend wouldn't even cross my mind.
I don't know what to do. I want to tell her about herself but I also don't want to lose her as a friend.

Please, any advice would be very much appreciated.

Thank you

I would bring it up in conversation then simply and firmly say, 'you do know that I have definitely not taken it, don't you?'. Act on her response and reassure her that you would never do anything like that. I think suggesting contact the police won't work because if you had taken it then it is just calling someone's bluff when the police (where I live anyway) would simply provide a crime number for insurance purposes.

@Pleasebeafleabite you beat me to it!

Jeremy Kyle, here we come

Years ago my engagement ring and wedding ring went missing from our bedroom. We had been decorating otherwise I would have been wearing them. Our D.C. had friends in and I rang the parents to ask their children if they had seen them. No joy and then months later have I had put in an insurance claim the mum I had phoned came up to me at the school gate sheepishly and handed me a paper bag with my rings and told me she had found it hidden behind her DDs bookcase. When she had been asked about it she got worried she would be told off apparently.

I can see why your friend suspects anybody and everybody. Try not to take it personally as I wouldn't think she is singling you out.

Bloody hell! So she should be told off

You don’t need such a ‘friend’ ...

I understand OP - normally I would be qute offended to be suspected/accused of stealing by someone close to me.
However it's likely not personal - if she really has searched everywhere, and believes the only possibility left is that is has been stolen, then she is most likely wondering which of the people she trusted in her home has stolen from her. It's an awful position to be in, and if all the "suspects" are close friends or family then it's not a matter of lack of trust, as she would normally trust them all.

Of course, as PP have said, she first needs to eliminate possibilities like visiting children moving/taking it, or it falling behind the furniture etc.