The highway functions as an eastern bypass of SR 26 and US 2 in Bethel, providing a more direct north-south connection to and from points east.

SR 232 turns northwest and runs along the southern side of the Androscoggin River for about 2.1 miles (3.4 km), then turns east, crosses the river, and terminates at US 2.

When that highway was truncated to US 2 in downtown Rumford in 1955, South Rumford Road was left unnumbered and the remaining stretch south to SR 26 was renumbered to SR 232.

In 2011, the Federal Highway Administration declared the bridge structurally deficient.

Its replacement was funded through a Transportation Investment Generating Economic Recovery (TIGER) Grant by the federal government and was to be relocated about 600 feet (180 m) north of the existing site to take advantage of a narrower river width and improved sight distances along US 2 for a new intersection.