The attack, conducted Sunday by well-armed Islamist extremists in the town of Gumsuri, also killed 32 people. It recalled the April kidnappings in Chibok, where more than 200 girls were taken from a school.
President Goodluck Jonathan, who is standing for reelection in February 14 polls, had pledged that the Chibok attack would mark the beginning of the end of terrorism in Nigeria, but violence has escalated since.
Boko Haram has not claimed the Gumsuri attack, but multiple sources in the village blamed the extremists whose five-year uprising has killed more than 13,000 people and forced more than 1.5 million others from their homes.
Northeast Nigeria has been the epicentre of the conflict, but unrest has also spread into neighbouring Cameroon, where the military claimed to have killed 116 insurgents while repelling an attack yesterday on an army base in the border town of Amchide.
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The officials, who put the death toll at 32, said the local government established the number of those abducted by contacting families, ward heads and clerics.
A vigilante leader based in the Borno state capital Maiduguri, Usman Kakani, told AFP that fighters who were in Gumsuri during the attack provided a figure of 191 abducted, including women, girls and boys.
Gumsuri is roughly 70 kilometres south of Maiduguri and falls on the road that leads to Chibok.