The advantage that 32bit plays in video cards as opposed to 24 bit relates mostly to transparencies, and other visual effects (i think). With scanners, I would say 32 bit should be sufficient and there are other things to be concerned about with quality. Things like if it scans too dark and the picture has to be lightened. In this case when you lighten the picture bright areas like white lace on white may wash out. You also want to consider the scanners optical resolution, and speed. pcworld often rates scanners and can fill you in on problems with color accuracy, brightness, and speed.