The ten minute-long propaganda video begins with what appears to be an intense firefight against Nigerian soldiers.
Boko Haram fighters exchange machine gun fire with the troops and launch heavy mortar grenades on their locations.
It shows them standing proudly next to the corpses of scorched Nigerian troops - and showing off their security badges to the camera.
The video ends with the senseless murder of a captured African Union soldier. With a look of true horror on his face, the man kneels in front of three masked Boko Haram fanatics - two of whom point AK47s at his head.
The video then cuts to reveal his decapitated body lying motionless on the floor. 
Islamic State accepted a pledge of allegiance from Boko Haram, who were responsible for the deaths of over 10,000 in Nigeria in 2014, in March this year.
The audio message entitled 'kill and be killed' - released through the militants' vast social media channels - was read by an ISIS spokesperson who also threatened further violence against the Christian and Jewish communities. 
Gloating: The video also shows the name tags of soldiers killed in the firefight between Boko Haram and army
Gloating: The video also shows the name tags of soldiers killed in the firefight between Boko Haram and army
Battle: The 10 minute video begins with a shoot out between the extremists and national forces
Battle: The 10 minute video begins with a shoot out between the extremists and national forces
Mimic: This video is very like the ones Islamic State produce - even down to the logo in the corner
Mimic: This video is very like the ones Islamic State produce - even down to the logo in the corner
Speaking for his leader Abu Bakr al-Baghdadi, the man in the recording says: '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.' 
The militants have been waging a six-year insurgency to impose strict Shariah law in Nigeria and earlier this year it launched attacks across the border on Cameroon - before striking Niger and Chad. 
The group has killed thousands in bomb attacks and violent sieges on villages in the remote north-east, and are now feared to be spilling over into neighbouring Cameroon and Chad.
It inspired five African nations agreed to form a coalition to take the group on and 8,700 troops from Nigeria, Cameroon, Chad, Niger and Benin are expected to begin operations before the end of next month. 
Only today, MailOnline learned that Somali terror group Al-Shabaab could soon scrap its allegiance to Al-Qaeda and pledge loyalty to rivals ISIS instead.
Islamic State invited the east-African jihadi group to join forces with them through a propaganda video released in March - urging it to wage jihad on neighbouring Kenya, Ethiopia and Tanzania.
Militants: Somali terror group Al-Shabaab (pictured) could scrap its allegiance to Al-Qaeda and pledge loyalty to rivals ISIS instead
Militants: Somali terror group Al-Shabaab (pictured) could scrap its allegiance to Al-Qaeda and pledge loyalty to rivals ISIS instead

The comments below have been moderated in advance.

the best thing for nigeria is to divide the country into two,, northern nigeria and southern nigeria.

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Distasteful title -

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Yet, we give protection to so called refugees without any background check. We demonise Israel for protecting themselves from Ham ass, we kid ourselves that there is only a small minority living here who feel this way, we are pathetic

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the 20th centuries greatest evil was allowed to start like this while we stood back and did nothing ,are we going to make the same mistakes again . Mean while in the UK we give benefits to hate preachers could someone from the PC brigade please explain why this is ok

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Notice that all of these savage cowards have their faces covered?

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HH Dalai Lama made the very good point that these people do know that what they are doing is wrong, but go on to do it anyway, because they hide their faces. If they thought that what they were doing was right, they would uncover.

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They trash must be so brave and fearsome as it only needs only two of them pointing rifles at the poor guy on his knees in front of them, with his hands bound, to make sure he causes no trouble. R.I.P. soldier.

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Here's some food for thought. The West can keep records of every internet user, ever. I think if the West really cared about this, we wouldn't give them a platform like the internet to spread their terror. Why aren't these pictures taken offline ? Why do they have a social website account ? Why do you spread this to all of your readers ? I'll tell you why, nobody cares about what happens there, we care about shock value, selling news, the more shocking the more we read it. Nobody cares, end of story.

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I blame the media. Stop giving these people recognition, you are helping their cause.

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Western World vs people with hatred of west. New Crusades on Horizon.

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These vile monsters are cowards of the highest order when they dare not show their faces.

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