The woman, identified as Barakat Daya, was arrested on Wednesday by the operatives of the State Security Service, DSS, after her 10-year-old son, Mohammed Daya, was rescued from kidnappers.
Her friend, Rukayat Danladi was also arrested.
The DSS said it suspects their culpability in the kidnap case.
The agency was called in after the boy was kidnapped on Wednesday morning at Ben Kalio Housing Estate, Damaturu. The kidnappers demanded a ransom of N5 million.
However, about 1920 hours same day, the operatives of the service rescued the boy in Potiskum town, Potiskum Local Government Area.
The town is about 100 kilometres from Damaturu.
The startling revelation about the 10-year-old boy’s mother acting in connivance with kidnappers was made by Tony Opuiyo in the end of the year statement cataloguing the crime-busting efforts of the secret agency.
He also revealed that the agency has uncovered a criminal gang which specialises in robbing foreigners, either visiting or living in Abuja.
Members of the gang who robbed an expatriate in a high brow hotel in Abuja and carted away his money and other valuables, have however been arrested.
According to a statement by Tony Opuiyo for the agency, two of the gang members, Ikechukwu Obadlegwu and Ikechukwu Eke are in the net.
While Mr. Obadlegwu carried out surveillance on potential targets for the group, Mr. Eke is the kingpin and mastermind of the whole operation, the agency said.
The agency also said it arrested one Bashir SHUAIBU on December 5 , 2016 at Tsamiya village, Gezawa LGA of Kano State for obtaining money from unsuspecting victims through threat messages. He was arrested while in the process of defrauding another victim.