It happened late on Tuesday night in Majia, a town in the Taura area of northern Jigawa state, after the driver lost control on a highway, said police spokesman Lawan Adam.

"The residents were scooping up fuel from the overturned tanker when the explosion occurred, sparking a massive inferno," he said.

Head of Jigawa state's emergency management agency Dr Haruna Mairiga said 97 people were "burned to ashes" at the scene while eight died in hospital.

"If they knew [about the danger], they wouldn't have gone to fetch [the fuel]," said Dr Mairiga, adding that it took several hours for emergency services to arrive.

Video showed a huge fire and what appeared to be burning bodies strewn around the site.

Using buckets and cups to scavenge fuel has become more widespread amid a surge in prices in Africa's most populous country.

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Those injured were taken to hospitals in Ringim and Hadejia towns, said state police official Lawan Shiisu.

Tanker accidents are common in Nigeria, where most cargo is moved by road due to a lack of an efficient rail system and where traffic rules are loosely enforced in many places.

Police said the driver in Tuesday's incident had travelled about 68 miles (110km) from neighbouring Kano state.