The accident occurred in the Sirajganj district, some 100 kilometres (65 miles) from the capital, when one of the buses tried to overtake a lorry and ploughed into the other bus travelling in the opposite direction, said local police chief Julfikar Gazzli.
At least 50 people were injured in the collision at Sholomile, he said, adding that all of the injured were taken to hospitals in the nearby towns of Bogra and Sirajganj.
Gazzli said 14 passengers died at the scene while a doctor, Anisur Rahman, at the Bogra Mohammad Ali Hospital said two more people died on the way to the hospital.
"Among the injured, 28 have been admitted to the hospital and the condition of 10 is very critical," Ramman added.

Copyright AFP (Agence France-Presse), 2006