Foreign media reported that hundreds of people were inside the Reigners Bible Church including Akwa Ibom state governor Udom Emmanuel, who survived the disaster.
The rescue rushed the scene soon after incident being reported. A rescue official said, 60 bodies had been recovered but the toll could mount as a crane removes the debris.
Mr Emmanuel stated that there would be an investigation into whether safety standards had been compromised.
President Muhammadu Buhari has expressed grief over the loss of precious lives.
"It was about 20 minutes after the governor arrived. Suddenly, the roof fell on worshippers. The governor was quickly rescued. But others were not that lucky."
Building collapses are relatively common in Nigeria , mainly due to the use of sub-standard materials and the violation of building regulations.