Fighters of the Islamic sect Boko Haram, have killed more that 70 people at a village in Borno State.
Witnesses say the gunmen targeted men and children before setting their village of Njaba on fire.
Details have emerged that the attacks happened after the villagers refused to join the insurgents however there has been no official confirmation from either police or military authorities on the claims by the residents.
Witnesses say the raid took place as many villagers were attending morning prayers.
Boko Haram has killed thousands of people in its drive to establish an Islamic state.
The attacks come just one day after the Chadian President Idriss Deby gave a harsh warning to the groups leader Abubakar Shekau to surrender or face death.
President Deby said Chad knows the whereabouts of the leader and that if he does not surrender, he will be killed.
Chad’s army has waged a series of battles against Boko Haram as part of a cross-border military campaign and has re-taken territory the militant group held in northeastern Nigeria.
Nigeria’s military has said on at least three occasions that it had killed Shekau, or a man claiming to be him. Each time the leader has resurfaced to issue a fresh jihadist video, one of numerous videos the group has made.
The group controls large areas of Borno state but in recent months has also carried out cross-border raids into Chad, Cameroon and Niger.
The three countries have joined Nigeria to form a military coalition, which has recaptured several towns and villages in recent weeks.
Chadian forces have recently helped the Nigerian army recapture several towns and villages from Boko Haram.