Gunmen suspected to be members of the Islamic State-backed faction of Boko Haram, the Islamic State West Africa Province (ISWAP), on Monday night attacked Gwoza and Wulgo towns in Borno state.
The insurgents invaded the towns, shooting sporadically as residents flee into the mountains for safety.
Gwoza is about a 180km drive from Maiduguri, the state capital.
It is also the home town of the senator representing Borno South, Ali Ndume who is the Chairman, Senate Committee on the Army.
Wulgo town is located very close to the coast of Chad.
The latest attack is coming barely 24 hours after the insurgents attacked a Nigerian Army location at 156 Battalion in Mainok area, Borno State, killing over 30 soldiers.
Mainok is the headquarters of the Kaga Local Government Area of Borno state.
The Nigerian Army later confirmed that a top military commander and some soldiers lost their lives during a recent encounter between troops and Boko Haram terrorists.
The Nigerian Army in a statement on Monday by its spokesperson, Brigadier General Mohammed Yerima said troops came under attack from Boko Haram/ISWAP terrorists in Mainok, Borno State, and one officer and six soldiers, unfortunately, lost their lives in the encounter.
The Army statement however added that many of the terrorists who launched the attack were killed by the troops who fought gallantly until reinforcement arrived and the insurgents were forced to flee.