You failed to mention the brand name on the memory card.
If it has 32GB capacity, it is not a SD memory card - it is a SDHC memory card.
1. The card reader on your computer may be a SD card reader - not a SDHC card reader.
2. The memory card may be counterfeit or a fake.
If you bought the card on eBay, there is a good chance that it is a relabeled memory card. We have had reports of several eBay affiliated sites that are knowingly selling relabeled 32GB memory cards. I suggest you visit the site that sold you that card and see if the site still exists. eBay has shut down several sites that were selling fake cards.
One person had his bad 32GB card tested and they found that the card was actually a defective 1GB card.
3. It could be just a defective memory card.
You may have to return it to where you bought it.
Tip: If the memory card is used in a digital camera, you should not be formatting the card with a computer. You should only format the card with the CAMERA.
I just bought a 32gb micro SD card. I was working fine for a while. I left it in my laptop while it was copying files to it while the laptop was on battery. The battery had gone by the time i got back. when i got back it wouldn't format it. When i got it to format the card it said it only has 8mb.
I have tried SDformatter, Easeus partition master, HP USB Disk Storage Format Tool, and sticking it in the freezer for 2 hours to no avail.