The boat was carrying residents who had gone to the local market as well as some who were involved in fishing or farming when it capsized along the Yobe River in Yobe state's Garbi town on Saturday night, the Yobe emergency management agency said.
Out of the 52 passengers on board the boat, 13 were rescued and are receiving medical assistance, the agency said in a statement.
"Search and rescue operations are ongoing, with security agencies, emergency responders, and local community volunteers working tirelessly to locate the missing passengers and recover bodies," the agency added.
The disaster response agency said the boat overturned mid-journey without offering additional details.
Boat accidents kill hundreds annually across Nigeria, especially in remote areas where water transportation is common due to its convenience for business owners and the absence of good roads.Â
At least 30 passengers were killed when their boat capsized in September, while 25 others died in similar circumstances in July.
Past accidents have been often caused by overloaded and poorly maintained vessels, many of them operating without carrying life jackets.
Yobe governor Mai Mala Buni offered condolences to families affected in Saturday's accident and directed that all necessary medical and logistical support be provided immediately to victims receiving treatment, according to a government update.
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