The tunnels, which run under the border, were discovered during a search that began Thursday in and around the frontier town of Rafah.
According to a security official who spoke on condition of anonymity because he was not allowed to speak to the media, the tunnels were in both agricultural and residential areas.
Egypt has been grappling with the issue of border security for months promising it will cut down on the illegal trade, amid rising pressure from the US and Israel to curb the smuggling.
Nevertheless, recent reports have confirmed that dozens of passageways have resumed operations after the reclosing of the Rafah crossing, following January's Hamas-engineered border breach.