Wallpaper and wallpaper liner become one layer after installation. Peel away as much of the old wallpaper/underlying lining as you can and proceed just as you would in removing wallpaper only.
Gather removal supplies. While the manual removal method still requires the use of water, using a garden-type pump sprayer set to a fine mist allows better control over water usage. Grease cutting dish soap such as Dawn can help dissolve the paste residue that wallpaper lining can leave behind. Scraping supplies, such as a mud or putty knife, allow for a wider removal path and decrease the time involved in this project. Finally, a tarp that covers your work area, sponges for rinsing and towels for drying are necessary. A few sheets of fine sandpaper can be handy to remove any remaining rough spots.
Turn off electricity to the room you are working in. It is important to complete this step, because water combined with live electric current is a recipe for a potentially serious injury.
The best and most efficient option is to work the wall in sections. Work from top to bottom in an area no wider than the stretch of your arms. Spray each section, give it a few minutes for the solution to start working, and then begin scraping. To move the job along a little more quickly, try to spray a section ahead at a time. Be firm, but gentle when scraping the wallpaper lining to prevent damage to the wall. If the solution has not softened the adhesive enough to do a thorough job, repeat the spray/scrape process.
When you are satisfied that all lining and adhesive residue is gone, sponge with warm water to rinse the wall and dry well with towels. It is important to wipe the wall as dry as possible so that warping does not occur.
Ensure the wall is completely dry and run your hand over the wall. If any leftover rough spots remain, a light sanding with very fine sandpaper should take care of them.
Restore electricity to the room.