We didn't bother with liners while DD was NB - they soaked through the liners to the nappy. However we now use the flushables ones and they work pretty well.

As for wipes, for a wee, we use the cheapo ones (think the brand is Big Softies) from safeway (probably the same as the ones from BigW). For a Poo, we use the velour Itti Bitti ones with the BubbleBubs foaming wipes wash, which works really well for us. Depending on how messy she is, we can use anywhere from 1-3 wipes.