[1] This route gives access from northern and western Ohio via Interstate 70 (I-70) or US 127 to Miami University in Oxford and Hueston Woods State Park.

The route follows Sample Road going north from this intersection in Butler County for 3 miles (5 km) to Reily.

SR 732 continues north past a sharp bend as it leaves the creek and ascends to the flashing caution light as it crosses Stillwell-Becket Road with the water tower at the southwest corner of this intersection.

[2] SR 732 reaches the southwest corner of Oxford at the intersection of Oxford-Reily Road with West Chestnut Street.

SR 732 continues on Main Street northbound past the Presbyterian Church and McCullough-Hyde Hospital leaving Oxford and passing the historic Black Covered Bridge over Talawanda Creek.

[3] The first military road in Butler County was built in 1791 by General Arthur St. Clair from Cincinnati to Hamilton and continuing north to the fortifications at Eaton.

In 1804 the Ohio Legislature passed an act requiring roads to be 20 feet (6.1 m) wide with stumps not to exceed one foot.

Added to the system in 1938, SR 732 was the longest of four Butler County routes to be designated by number that year.

The road began on the Great Miami River at Derrough's Ford, proceeding north to Oxford and then on to Eaton.

[6] The Black Covered Bridge spanning Talawanda Creek just north of the Oxford City limits was constructed in 1868.

The bow in the bridge was removed by replacing some wooden cross members with threaded iron rods.