How to tell my wife sex drive is gone?

I (41M) have been with my wife (33F) for almost 8 years. About 3 years ago she started expressing to me that her libido was dropping significantly. We discussed it and moved on with very little issues. I just figured we are both getting older and these things happen. Especially with different health/mental health issues and medications.

Flash forward to about a year ago when I realized I really have no libido anymore either. I’ve brought it up several times and thought we were on the same page that we probably won’t be having sex anymore. Lately though she keeps trying to initiate sex with me. I have gone along with it a few times but I pretty much hate it. I’m so bored and uninterested in anything physical anymore.

How do I accurately express that I am not interested? It’s as if she has not be present for the same conversations we have had about it?