In this paper a new technique to generate spreading code sequences in the CDMA communication is introduced. It is an effective method to generate optimal code sequences using the orthogonality of wavelet packet basis set of subspaces. With a three-stage Quadrature Mirror Filter(QMF), generation of optimal code sequences has been demonstrated. Since these generated optimal code sequences are non-binary and have an arbitrary waveform which is different from that of the conventional PN-based Gold code sequences, a strong security against the intended interceptor is feasible. Encouraging good correlation properties are also achieved with this new method.