Villagers rushed to collect fuel from the overturned tanker which suddenly exploded, setting off a massive fire that engulfed them. About 30 people reportedly died, while at least 40 others sustained varying degrees of injuries.
The intense blaze burned many victims beyond recognition, and the injured were taken to a nearby hospital for treatment.
Tanker explosions are a recurring tragedy in Nigeria, despite repeated warnings about the dangers of collecting spilled fuel.
The accident occurred near the Essan and Badeggi communities along the Bida-Agaie road in the Katcha Local Government Area of Niger state.
Nigeria's Federal Road Safety Corps agency was quoted by the Reuters news agency as saying that at least 35 people had been killed in the crash, while a local coordinator for the National Emergency Management Agency (Nema) told the AFP news agency there were "29 dead and 42 injured".
Nema officials told the BBC that they were responding to the incident but were unable to confirm the number of people affected.
