From Brent Kelley,
Your Guide to Golf.
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Definition: Thirty-Two is a side bet for golfers that focuses on putting. It's essentially a challenge from one golfer to another to avoid a three-putt.

Let's say your buddy is facing a long, difficult putt. You invoke the thirty-two side bet. If your buddy three-putts (or worse), he owes you two units of the bet. If he two-putts (or better), you owe him three units of the bet. (If the bet is $1, for example, and he three-putts, he owes you $2; if he two-putts, you owe him $3).

Alternate Spellings: 32