The sole Boulton & Paul P.32 was a British three-engined biplane built to an Air Ministry specification for a long range night bomber.

Two of the uncowled three 550 hp (410 kW) Bristol Jupiter XF radial engines were mounted on the top of the lower wing just within the inner bay, their three-bladed propellers close to the fuselage sides.

[2] These engines were replaced with 575 hp (429 kW) Jupiter XFBMs, enclosed in Townend rings and driving four bladed airscrews as soon as these medium supercharged models became available.

[2] The main undercarriage was unusual in that on either side pairs of wheels were fitted on a long axle so that the inner one was close to the fuselage and the outer one beyond the engine and inner bay.

[1] Like its de Havilland competitor, the P.32's completion was delayed by a series of design changes requested by the Air Ministry but especially by the unavailability of engines from Bristol.

It appeared at the Hendon display in 1932, painted in the standard dull green, but it seems the Ministry saw no future for this class of intermediate weight bombers, for none were ordered and no performance figures from Martlesham tests have survived for either the P.32 or the DH.72.