The 42 men, in Lagos, will be forced to appear in court today for their alleged crimes.
It was reported by Punch newspaper that the men were caught ‘in the act’ at the city’s Vincent Hotel.
A local resident claimed that police arrived at 3.30pm on Saturday.
He said: ‘There have been reports that the hotel harbours homosexuals. They were there this afternoon when policemen struck. About 40 of them were caught in the act.’
Gay men can face 14 years in jails across the African nation.
Support for the legislation remains high because of evangelical Christians in southern Nigeria and Islamists in the North, the BBC claim.
The arrests, which were confirmed by Lagos State Police Public Relations Officer Olarinde Famouse-Cole, are a result of homophobic laws.
‘It is true. About 42 suspected homosexuals were arrested and the hotel has been condoned off while investigation continues,’ the officer said.
‘They are in custody of the Lagos State Task Force and will be charged to court soon.’
In the annual report of the region, Amnesty International highlighted abuse faced by LGBT people.
Police continued to arrest LGBTI people,’ they wrote.
‘Men perceived to be gay were attacked by mobs and were blackmailed and targeted for extortion.’