Index: wp-includes/comment-template.php
===================================================================
--- wp-includes/comment-template.php	(revision 8938)
+++ wp-includes/comment-template.php	(working copy)
@@ -973,14 +973,23 @@
  * @uses Walker_Comment
  *
  * @param $args string|array Formatting options
-	* @param $comments array Optional array of comment objects.  Defaults to $wp_query->comments
+ * @param $comments array Optional array of comment objects.  Defaults to $wp_query->comments
  */
 function wp_list_comments($args = array(), $comments = null ) {
 	global $wp_query;
 
-	$defaults = array('walker' => null, 'depth' => 3, 'style' => 'ul', 'callback' => null, 'end-callback' => null, 'type' => 'all');
+	$defaults = array('walker' => null, 'depth' => 10, 'style' => 'ul', 'callback' => null, 'end-callback' => null, 'type' => 'all',
+		'page' => get_query_var('cpage'), 'per_page' => get_query_var('comments_per_page'));
 
 	$r = wp_parse_args( $args, $defaults );
+	$r['per_page'] = 2; // Hardcoded for testing
+	if ( empty($r['per_page']) ) {
+		$r['page'] = 0;
+	} else {
+		$r['page'] = intval($r['page']);
+		if ( empty($r['page']) )
+			$r['page'] = 1;
+	}
 
 	extract( $r, EXTR_SKIP );
 
@@ -995,19 +1004,25 @@
 				$wp_query->comments_by_type = &separate_comments($wp_query->comments);
 			if ( empty($wp_query->comments_by_type[$type]) )
 				return;
-			return $walker->walk($wp_query->comments_by_type[$type], $depth, $r);
+			$walker->paged_walk($wp_query->comments_by_type[$type], $depth, $page, $per_page, $r);
+			$wp_query->max_num_comment_pages = $walker->max_pages;
+			return;
 		}
-		$walker->walk($wp_query->comments, $depth, $r);
+		$walker->paged_walk($wp_query->comments, $depth, $page, $per_page, $r);
+		$wp_query->max_num_comment_pages = $walker->max_pages;
 	} else {
 		if ( empty($comments) )
 			return;
 		if ( 'all' != $type ) {
-			$comments_by_type = separate_comments($comments);
+			$comments_by_type = &separate_comments($comments);
 			if ( empty($comments_by_type[$type]) )
 				return;
-			return $walker->walk($comments_by_type[$type], $depth, $r);
+			$walker->paged_walk($comments_by_type[$type], $depth, $page, $per_page, $r);
+			$wp_query->max_num_comment_pages = $walker->max_pages;
+			return;
 		}
-		$walker->walk($comments, $depth, $r);
+		$walker->paged_walk($comments, $depth, $page, $per_page, $r);
+		$wp_query->max_num_comment_pages = $walker->max_pages;
 	}
 }
 
Index: wp-includes/query.php
===================================================================
--- wp-includes/query.php	(revision 8938)
+++ wp-includes/query.php	(working copy)
@@ -844,6 +844,15 @@
 	var $max_num_pages = 0;
 
 	/**
+	 * The amount of comment pages.
+	 *
+	 * @since 2.7.0
+	 * @access public
+	 * @var int
+	 */
+	var $max_num_comment_pages = 0;
+
+	/**
 	 * Set if query is single post.
 	 *
 	 * @since 1.5.0
@@ -1612,6 +1621,9 @@
 		else if ( $q['posts_per_page'] == 0 )
 			$q['posts_per_page'] = 1;
 
+		if ( !isset($q['comments_per_page']) || $q['comments_per_page'] == 0 )
+			$q['comments_per_page'] = get_option('comments_per_page');
+
 		if ( $this->is_home && (empty($this->query) || $q['preview'] == 'true') && ( 'page' == get_option('show_on_front') ) && get_option('page_on_front') ) {
 			$this->is_page = true;
 			$this->is_home = false;
Index: wp-includes/link-template.php
===================================================================
--- wp-includes/link-template.php	(revision 8938)
+++ wp-includes/link-template.php	(working copy)
@@ -793,6 +793,59 @@
 	}
 }
 
+function get_comments_pagenum_link($pagenum = 1) {
+	global $wp_rewrite;
+
+	$pagenum = (int) $pagenum;
+
+	$request = remove_query_arg( 'cpage' );
+
+	$home_root = parse_url(get_option('home'));
+	$home_root = ( isset($home_root['path']) ) ? $home_root['path'] : '';
+	$home_root = preg_quote( trailingslashit( $home_root ), '|' );
+
+	$request = preg_replace('|^'. $home_root . '|', '', $request);
+	$request = preg_replace('|^/+|', '', $request);
+
+	$base = trailingslashit( get_bloginfo( 'home' ) );
+
+	if ( $pagenum > 1 ) {
+		$result = add_query_arg( 'cpage', $pagenum, $base . $request );
+	} else {
+		$result = $base . $request;
+	}
+
+	$result = apply_filters('get_comments_pagenum_link', $result);
+
+	return $result;
+}
+
+function next_comments_link($label='', $max_page = 0) {
+	global $wp_query;
+
+	if ( !is_singular() )
+		return;
+
+	$page = get_query_var('cpage');
+
+	if ( !$page )
+		$page = 1;
+	$nextpage = intval($page) + 1;
+
+	if ( empty($max_page) )
+		$max_page = $wp_query->max_num_comment_pages;
+
+	if ( empty($label) )
+		$label = __('&raquo; Newer Comments');
+
+	if ( $nextpage > $max_page )
+		return;
+
+	echo '<a href="' . clean_url(get_comments_pagenum_link($nextpage));
+	$attr = apply_filters( 'next_comments_link_attributes', '' );
+	echo "\" $attr>". preg_replace('/&([^#])(?![a-z]{1,8};)/', '&#038;$1', $label) .'</a>';
+}
+
 function get_shortcut_link() {
 	$link = "javascript:
 			var d=document,
Index: wp-includes/classes.php
===================================================================
--- wp-includes/classes.php	(revision 8939)
+++ wp-includes/classes.php	(working copy)
@@ -26,7 +26,7 @@
 	 * @access public
 	 * @var array
 	 */
-	var $public_query_vars = array('m', 'p', 'posts', 'w', 'cat', 'withcomments', 'withoutcomments', 's', 'search', 'exact', 'sentence', 'debug', 'calendar', 'page', 'paged', 'more', 'tb', 'pb', 'author', 'order', 'orderby', 'year', 'monthnum', 'day', 'hour', 'minute', 'second', 'name', 'category_name', 'tag', 'feed', 'author_name', 'static', 'pagename', 'page_id', 'error', 'comments_popup', 'attachment', 'attachment_id', 'subpost', 'subpost_id', 'preview', 'robots', 'taxonomy', 'term');
+	var $public_query_vars = array('m', 'p', 'posts', 'w', 'cat', 'withcomments', 'withoutcomments', 's', 'search', 'exact', 'sentence', 'debug', 'calendar', 'page', 'paged', 'more', 'tb', 'pb', 'author', 'order', 'orderby', 'year', 'monthnum', 'day', 'hour', 'minute', 'second', 'name', 'category_name', 'tag', 'feed', 'author_name', 'static', 'pagename', 'page_id', 'error', 'comments_popup', 'attachment', 'attachment_id', 'subpost', 'subpost_id', 'preview', 'robots', 'taxonomy', 'term', 'cpage');
 
 	/**
 	 * Private query variables.
@@ -36,7 +36,7 @@
 	 * @since 2.0.0
 	 * @var array
 	 */
-	var $private_query_vars = array('offset', 'posts_per_page', 'posts_per_archive_page', 'what_to_show', 'showposts', 'nopaging', 'post_type', 'post_status', 'category__in', 'category__not_in', 'category__and', 'tag__in', 'tag__not_in', 'tag__and', 'tag_slug__in', 'tag_slug__and', 'tag_id', 'post_mime_type', 'perm');
+	var $private_query_vars = array('offset', 'posts_per_page', 'posts_per_archive_page', 'what_to_show', 'showposts', 'nopaging', 'post_type', 'post_status', 'category__in', 'category__not_in', 'category__and', 'tag__in', 'tag__not_in', 'tag__and', 'tag_slug__in', 'tag_slug__and', 'tag_id', 'post_mime_type', 'perm', 'comments_per_page');
 
 	/**
 	 * Extra query variables set by the user.
@@ -731,6 +731,15 @@
 	var $db_fields;
 
 	/**
+	 * Max number of pages walked by the paged walker 
+	 *
+	 * @since 2.7.0
+	 * @var int
+	 * @access protected
+	 */
+	var $max_pages = 1;
+
+	/**
 	 * Starts the list before the elements are added.
 	 *
 	 * Additional parameters are used in child classes. The args parameter holds
@@ -975,9 +984,11 @@
 		if ( $page_num < 1 || $per_page < 0  ) {
 			$start = 0;
 			$end = $total_top;
+			$this->max_pages = 1;
 		} else {
 			$start = ( (int)$page_num - 1 ) * (int)$per_page;
 			$end   = $start + $per_page;
+			$this->max_pages = ceil($total_top / $per_page);
 		}
 
 		foreach( $top_level_elements as $e ){
Index: wp-content/themes/default/comments.php
===================================================================
--- wp-content/themes/default/comments.php	(revision 8938)
+++ wp-content/themes/default/comments.php	(working copy)
@@ -15,9 +15,9 @@
 	<h3 id="comments"><?php comments_number('No Responses', 'One Response', '% Responses' );?> to &#8220;<?php the_title(); ?>&#8221;</h3>
 
 	<ol class="commentlist">
-	<?php wp_list_comments($comments); ?>
+	<?php wp_list_comments(); ?>
 	</ol>
-
+	<?php next_comments_link(); ?>
  <?php else : // this is displayed if there are no comments so far ?>
 
 	<?php if ('open' == $post->comment_status) : ?>
