To find out what percentage 32 is of 82, you can use the formula:
\[ \text{Percentage} = \left(\frac{\text{Part}}{\text{Whole}} \right) \times 100 \]
In this case, the part is 32 and the whole is 82.
\[ \text{Percentage} = \left(\frac{32}{82}\right) \times 100 \]
Calculating that:
\[ \text{Percentage} = \left(0.3902439024390244\right) \times 100 \approx 39.02% \]
So, 32 is approximately 39.02% of 82.