Tom,
Forgive me but, I don't know why you would post this question.
You have a wheel cover for a 32" wheel, and I can only assume you haven't measured your wheel. This should have been done first. Could it be your boat's in a different location than you, so not accessable?
Secondly, is it a wheel only cover or whole binnacle cover?
There are so many different wheel/binnacle configurations and by your explanation, this can't be answered for you.
Again, sorry but if you find the wheel to be 32", simply fit the cover to see if it will work...
CR