The accident occurred as a result of a head-on collision involving a bus and tanker laden with 33,000 litres of petrol.
Witnesses said the collision ignited a fire which engulfed the two vehicles and a commercial tricycle.
Most of the victims were occupants of an 18-seater bus believed to be owned by Delta Line.
The bus was coming from the Abuja end of the road while the tanker was coming from the Okene end.