“We received reports of attacks by suspected Boko Haram gunmen on the two villages in which 42 deaths were recorded,” the officer said from Biu, 180km south of Maiduguri, the state capital.
A Biu resident confirmed the attack on the villages.
The Nigeria Military is yet to confirm the incident at press time.
President Muhamadu Buhari had on assuming duty, ordered the relocation of the military command centre to Borno towards the hotbed of Boko Haram insurgence.
The G7 countries have also assured President Buhari of maximum support in fighting insurgency that is ravaging the Northeastern part of the country since 2010.
Boko Hara has killed more than 13,000 civilians between 2009 and 2015, including around 10,000 in 2014, in attacks occurring mainly in northeast Nigeria. About 1.5 million people have been displaced in the violence