IS said in a statement published on its social media channels that "one of the caliphate's soldiers placed bombs among the crowds," and threatened more attacks.
At least 23 people have died and 59 others were wounded in the suspected terror incident at an Ariana Grande concert in Manchester on Monday evening local time.
An eight-year-old is among the victims and 12 seriously injured children had been taken to Royal Manchester Children's Hospital, according to officials.
The group's self-styled news agency Amaq separately said that "an Islamic State fighter" had carried out the attack.
In an earlier statement, Amaq said it was carried out by "a security squad".
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