The rescue operation in Nigeria's Kebbi state has entered day three with 60 bodies having been recovered so far.
The authorities say the number of survivors still stands at 22 with some of them still being treated at the hospital.
Authorities say chances of finding more people alive are low.
Ngaski local government chairman Abdullahi Buhari Warra said five people had been buried.
A survivor told BBC Hausa that the boat crashed midway through the journey and split into two.
President Muhammadu Buhari described the accident as devastating.