The 10mins video, shows the terrorists engaging the military in a gun battle. It then shows them standing proudly next to the corpses of the military officers killed and the video ends with the beheading of a captured military officer.
The man who spoke in the video, Abu Bakr al-Baghdadi, a member of ISIS, said;
"We announce to you to the good news of the expansion of the caliphate to West Africa. Our caliph has accepted the pledge of loyalty of our brothers of Boko Haram so we congratulate Muslims and our jihadi brothers in West Africa."
A security expert on Twitter has also alleged that some ISIS members have reportedly arrived North Eastern Nigeria.
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