There is disclosed a relocatable internal wall panel, kit and system for a room having a floor and ceiling. The wall panel comprises a first wall portion and a second wall portion having opposed planar surfaces to define a void. The first wall portion is at least partly received within the void defined within the second wall portion in a retracted position and reversibly extendable therefrom such that in the extended position the upper edge of the first wall portion bears against the ceiling of the room.