Inthispaper,thenotionofp-waveletpacketsonthepositivehalf-lineR+isintroduced.Anewmethodforconstructingnon-orthogonalwaveletpacketsrelatedtoWalshfunctionsisdevelopedbysplittingthewaveletsubspacesdirectlyinsteadofusingthelowpassandhigh-passfiltersassociatedwiththemultiresolutionanalysisasusedintheclassicaltheoryofwaveletpackets.Further,themethodovercomesthedifficultyofconstructingnon-orthogonalwaveletpacketsofthedilationfactorp>2.