Originally Posted by
kipibenkipod
I do understand that 32H can be tough wheel if properly tuned, but please refer to the answer I have
wrote to cyccommute.
You could always build 40 spokers. Harris sells 40 hole Mavic A719 touring rims (pretty good rims). Finding the hubs might be problematic. White Industries makes a disc 40 hole in a 135mm size and Phil Woods does of course but they aren't cheap! $300+ per hub.