There aren’t a lot of people yet with 32GB cards to test, unfortunately. I haven’t seen this problem reported yet at all.
The most common cause of dropouts, embarrassingly enough, is that the headphones aren’t all the way in the jack. Make sure you’ve pushed it all the way in and give it a little twist.
Once you’ve eliminated that, make sure the exact same file plays correctly from your old card, so you know it’s not the file.
Then check out the 32GB card.
There are a lot of fake 32GB cards out there. So test it.
Download H2testw from here and run it to test the card. (If you don’t have another card reader, put the Fuze in MSC mode, Settings/System Settings/USB Mode, and look for the drive in Windows Explorer to run H2Testw.)
And if that says the card is real and working, then run CHKDSK on it–right-click on the card’s driveletter in Windows Explorer, Properties/Tools/Error-Checking to see if there’s a bad file on there.
Beyond that, what kind of files are they? mp3, .wma, .flac?