I guess you have tried vinegar and warm water plus a tool to help scrap off the wallpaper, and this has not worked you may want to think about covering your walls with ship lap or some other wood to your liking. If you have other concerns please let us know and we will go on from there.
Since you cannot get it off it probably was hung without walls being primed or "sized". This is the only time I recommend priming and painting.
A thin layer of sheetrock or shiplap can cover the wallpaper. Get electrical box extensions to move plugs and switches to the new wall thickness.
Home depot has a primer to paint on wallpaper so you can paint your walls. We used it in a bedroom. My son who paints for side jobs was amazed at its coverage and not having to paint several coats either.
Patch and paint
If you can get the wallpaper to separate, pull the top layer off. Get a garden sprayer and fill it with vinegar and warm water. The vinegar will cut the adhesive. Then it will scrape off fairly easy. Good luck.
I had the same problem years ago. Here's what I did:
- Lightly sand down the wall with the paper.
- prime the wall (the whole room) with a good primer.
- paint the room (or 1 or 2 walls) a color you like!