Suspected Islamist militants rolled into the Kautikiri village in Northern Nigeria and started shooting at people, a survivor said.
Samuel Chibok said that around 20 men arrived in a Toyota pick-up truck and motorcycles and opened fire.
He said: "Initially I thought they were military but when I came out, they were firing at people. I saw people fleeing and they burned our houses." He added that two of his relatives were among the dead.
"Smoke was billowing from our town as I left," he said.
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Some children, particularly those who have been more directly affected, may show symptoms of stress and trauma.
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The threat level has been raised to critical by MI5's Counter-Terrorism Analysis Centre.