The militant Islamic State (IS) group says its fighters carried out the attack in north-eastern Nigeria’s Gudumbali town on Friday night.
The militants battled government troops for hours in the town.
Shortly after this claim, an IS-affiliated news agency, Amaq, published a video of what it said was an attack on the town of Zari, also in Borno State, in which at least 30 soldiers were killed on 30 August.
This coincides with the launch of the Nigerian Air Force’s Operation Thunder Strike Two against what it describes as “remnants of the insurgents”.
IS has an affiliate in Nigeria – the Islamic State’s West Africa Province (Iswap), which is a faction within the Boko Haram group.
There seems to be a resurgence of attacks by Iswap after Amaq admitted in July that the militants had lost control of towns to the military. And the intensity of military operations implies a recognition of the threat they pose.