I ran across a source for 32h 27in rims. St. John Street Cycles (www.sjscycles.com) located in the UK has four styles of 32 hole rims. The prices shown are in Pounds and include the 17% VAT. If you order from them, it is my understanding that they will deduct the 17% VAT so take that into account if you order from them.

Here's a link to the 27 inch rim page: http://www.sjscycles.com/store/vIndex.htm

EDIT: Well, it's a framed page so you'll need to locate the rims section.

Good luck!