The book is thought to be a crossover featuring characters from the science fiction television show and IDW's popular vampire comic series.
DC has previously published X-Files comics under its WildStorm imprint. Furthermore, 30 Days Of Night was created by Steve Niles and Ben Templesmith for IDW, which was founded by ex-WildStorm creators.
It is unknown whether the series will be a cross-company venture between the two publishers, with speculation suggesting that DC has acquired the rights to 30 Days Of Night from IDW.
Niles and Templesmith have been linked to the project.
DC is expected to release full details of X-Files/30 Days Of Night over the weekend.