A statement issued in Abuja by the Special Adviser to the President on Media and Publicity, Mr Femi Adesina said the president received the news of the attack with great shock and profound sadness.
The statement said Buhari condemned the "dastardly and heinous terrorist attacks on innocent civilians in Paris."
Terror group, Islamic State had issued a statement claiming responsibility for the attacks.
"On behalf of the government and people of the Federal Republic of Nigeria, Buhari conveys his heartfelt sympathy to President Francois Hollande and the people France.
"The president also extends sincere condolences to the families, relatives and friends of the unfortunate victims of the callous attacks," the statement said.
Adesina said Buhari totally condemned the barbaric attacks which he said constituted an unacceptable affront to all human values and civilized norms.
"As a country which has borne the terrible human cost of terrorist attacks, Nigeria stands in full solidarity with the government and people of France as they mourn those who have sadly lost their lives in the attack on Paris," the statement said.
Buhari called on all peace-loving nations of the world to intensify ongoing multilateral cooperation and collaborative actions aimed at bringing the scourge of international terrorism to a speedy end for the benefit of all nations.
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