Some of the students kidnapped from Government Girls Technical College, Dapchi, Yobe state, have been taken to Niger Republic.
The Daily Trust reported quoted a source saying the girls were split into two groups; with some kept in Borno state.
According to the newspaper, the Musa Albarnawi faction of Boko Haram, loyal to IS West Africa, is suspected to have masterminded being the kidnap.
“The girls were ferried across a shallow river and are held in the border town of Duro in Niger Republic,” the source told the newspaper.
“The second batch has been moved to Tumbun Gini area of Abadam LGA of Borno.”
President Muhammadu Buhari has described the abduction as a “national disaster”, urging security agencies to ensure that the 110 girls are found.
The state government has been blaming the Defence Headquarters for withdrawing troops from the area a week earlier.
Boko Haram abducted 274 students from Government Secondary School, Chibok, Borno state in April 2014.
The ensuing outrage gave rise to a pressure group BBOG still pushing for the rescue of the remaining girls.