Gunmen opened fire in the predominantly Muslim village of Mavo in the Wase local government area of Plateau state at about 2:00 am (0100 GMT) in an apparent warning, witnesses said.
Security forces in the area went to investigate and the gunmen returned in the early afternoon, shooting villagers and burning houses.
"The attackers came to the village in their hundreds and started shooting sporadically. I counted 22 persons who were already dead. Over 10 houses were also burnt," said local resident Nangak Bako.
The interim administrator of Wase council, Zakari Haruna, and state police both confirmed the attack but neither gave a casualty figure. There was no immediate comment from the military.
Plateau state has a long history of ethnic and religious violence between Hausa-speaking Muslim Fulani herdsman and Christian groups.
The state lies in Nigeria's so-called Middle Belt, where the majority Muslim north meets the predominantly Christian south.
Other causes include perceived favouritism or discrimination on the part of the local authorities towards the two groups.
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