The development comes as both movements, which are among the most ruthless in the world, are under increasing military pressure.
Islamic State seized much of northern and western Iraq last summer giving it control of about a third of both Iraq and Syria.
But it is now struggling against Iraqi forces seeking to recapture Saddam Hussein's hometown of Tikrit, while coming under fire from US-led coalition air strikes in other parts of the country and in Syria.
But its new Twitter account, increasingly slick and more frequent video messages and a new media arm all were considered signs that the group is now being helped by IS propagandists.
Then on Saturday, Boko Haram leader Abubakar Shekau posted an audio recording online that pledged allegiance to IS. On Thursday, the Islamic State group's media arm Al-Furqan, in an audio recording by spokesman Abu Mohammed al-Adnani, said that Boko Haram's pledge of allegiance has been accepted, claiming the caliphate has now expanded to West Africa.
"We announce our allegiance to the Caliph of the Muslims ... And will hear and obey in times of difficulty and prosperity, in hardship and ease, and to endure being discriminated against, and not to dispute about rule with those in power, except in case of evident infidelity regarding that which there is a proof from Allah," said the message.
J Peter Pham, director of the Africa Center at the Atlantic Council, a think tank in Washington, noted the Islamic State group's quick acceptance of Boko Haram's allegiance and said that the bond highlights a new risk.
The Boko Haram pledge of allegiance to IS comes as the militants reportedly were massing in the northeastern Nigerian town of Gwoza, considered their headquarters, for a showdown with the Chadian-led multinational force.
Boko Haram killed an estimated 10,000 people last year, and it is blamed for last April's abduction of more than 275 schoolgirls. Thousands of Nigerians have fled to neighboring Chad.
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