I can't report on a 32gb card, but i've filled the memory before. I have over 3,000 songs on the internal memory and in the past i've also loaded it with enough tv series and films to leave under 1gb spare, with a filled memory card too. Made no difference. I think the way the N900 handles processing power is so efficient that flling the internal memory makes no odds, it's only when you batter the rootfs you suffer.