Arusha Region Police Commander Charles Mkumbo said the bus had been carrying the students from a primary school in Arusha for an examination. It skidded off the road near the Mlera river in Meatu district.
Officials said the dead included 32 young students, two teachers and a bus driver. They said all of those bodies had been recovered.
Photos posted on local media showed one end of the bus crushed.
President John Magufuli sent a message with his condolences to families of the victims "at this time of tragedy and grief.
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