"The preliminary death toll is 38, and at least 100 were injured... A bus coming from Dakar collided with another bus from the Kedugu region," Senenews said, citing sources.
Senegalese President Macky Sall announced the decision of the authorities to declare a three-day mourning from January 9.
Previously, a passenger train bound for Barcelona collided with another train.
The number of victims exceeded 150.