The attacks carried out on Monday night in Ankpon village in Nandu Adamu district and Kabamu village in Fadan Karshi of Numana district in Sanga Council area lasted till Tuesday morning, Xinhua reported.
Sanga Council Chairman Emmanuel Adamu said that at least 21 people were killed in Fadan Karshi and 17 in Nandu Adamu.
The chairman appealed to people of the area to remain calm as adequate security measures had been put in place to halt further killings.
State Governor Mukhtar Yero, while condemning the attack, called on residents of the two villages to remain calm as security operatives had been deployed to the areas to maintain law and order.
Yero said the attack was provocative attempt by some unpatriotic people to cause confusion and unrest.