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.

Several Possibilities:

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.