Lindsay Lohan, Gavin Doyle Suspects in Jewelry Theft Case

Lindsay Lohan is a prime suspect in a jewelry heist worth over $100,000.

Lindsay Lohan is now formally a suspect in the theft of $100,000 worth of watches and sunglasses, law enforcement sources tell TMZ.

As TMZ first reported, Lindsay was at the Hollywood Hills home of Sam Magid a week ago when Sam called the LAPD and reported a jewelry theft. Apparently, Lindsay has been at the house frequently, including at an all-night house party a week ago Sunday.

Lohan and her assistant, Gavin Doyle, are both the prime suspects in the investigation.

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Lindsay Lohan at Dream Downtown

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Lohan’s latest legal woes erupted last week when she and her assistant, Gavin Doyle, were party guests at the Hollywood Hills home of millionaire Sam Magid, who later called cops to report a jewel theft.

Lohan tried to leave the all-night party at around noon the next day, Aug. 20, but the owner realized several expensive watches and some sunglasses were missing before she got the chance.

He told everyone to stay and then called cops.

Although Magid recanted his story about his missing goods just days after reporting the theft, sources said cops have continued with their investigation and believe they have independent witnesses who will identify Lohan and Doyle as the thieves.

Magid told cops Monday ... he was in touch with 2 of Lindsay's friends -- one of whom is Andrew Knight, who claims to be Suge Knight's son, -- and they said the night of the theft Lindsay had handed them a bag with 2 or 3 pieces of the stolen items wrapped in her t-shirt. The 2 men returned the items to Magid. Other items were still missing.

Now Lindsay claims Knight is the real culprit, something Knight strongly denies. And apparently cops buy his story, because Lindsay is the target of the investigation.