The French Foreign Ministry said in a statement on Wednesday that the Madjiriha sank early on Tuesday. The statement gave no other details.
French media reports said it was a Comorian boat shuttling passengers between islands.
French President Nicolas Sarkozy wrote to the president of Comoros to express his condolences.
The Comoros, off the eastern coast of Africa, has experienced a series of coups and political upheavals since gaining independence from France in 1975.
The neighbouring island of Mayotte is still French territory.
– AP
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