The suspects, comprising 35 males and one female, were arrested at Sabo Kaduna and Narayi Highcoast and Layin Dogon Iche Samaru in the Zaria Local Government Area of Kaduna State.
Their arrest followed credible information on their suspected involvement in internet-related offences.
Items recovered from the suspects include 43 phones and five laptops.
The anti-graft agency added that they will be charged to court as soon as investigations are concluded.