While the driver and helper of the oil tanker died on the spot, a bus passenger succumbed to injuries on his way to hospital, a police official said.
The accident took place at Balibhasa, 22 km from here, when the bus coming from Ranchi to Kolkata dashed against an oil tanker coming from the opposite direction at 5.30 am, the official said.
Both the bus and the oil tanker were engulfed in flames due to the impact of the accident.
All the injured were rushed to Jhargram district hospital from where three of them were referred to Midnapur Medical College and Hospital in view of their serious condition, the official said.
Of the remaining 36 injured, 10 passengers were released after first-aid.