31 Bali -Taraba
32 Bambora (Bambarawa) -Bauchi
33 Bambuko -Taraba
34 Banda (Bandawa) -Taraba
35 Banka (Bankalawa) -Bauchi
36 Banso (Panso) -Adamawa
37 Bara (Barawa) -Bauchi
38 Barke -Bauchi
39 Baruba (Barba) -Niger
40 Bashiri (Bashirawa) -Plateau
41 Bassa -Kaduna, Kogi, Niger, Plateau
42 Batta -Adamawa
43 Baushi -Niger
44 Baya -Adamawa
45 Bekwarra -Cross River
46 Bele (Buli, Belewa) -Bauchi
47 Betso (Bete) -Taraba
48 Bette -Cross River
49 Bilei -Adamawa
50 Bille -Adamawa
51 Bina (Binawa) -Kaduna
52 Bini -Edo
53 Birom -Plateau
54 Bobua -Taraba
55 Boki (Nki) -Cross River
56 Bkkos -Plateau
57 Boko (Bussawa, Bargawa) -Niger
58 Bole (Bolewa) -Bauchi, Yobe
59 Botlere -Adamawa
60 Boma (Bomawa, Burmano) -Bauchi
61 Bomboro -Bauchi
62 Buduma -Borno, Niger
63 Buji -Plateau
64 Buli -Bauchi
65 Bunu -Kogi
66 Bura -Adamawa
67 Burak -Bauchi
68 Burma (Burmawa) -Plateau
69 Buru -Yobe
70 Buta (Butawa) -Bauchi
71 Bwall -Plateau
72 Bwatiye -Adamawa
73 Bwazza -Adamawa
74 Challa -Plateau
75 Chama (Chamawa Fitilai) -Bauchi
76 Chamba -Taraba
77 Chamo -Bauchi
78 Chibok (Chibbak) -Yobe
79 Chinine -Borno
80 Chip -Plateau
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