Originally Posted by
alcanoe
Your rim is designed for 32. If it was designed for fewer, it would likely be made stronger/heavier. I prefer more spokes and lighter rims for mountain biking as that gives the best acceleration.
If you use 24 spokes, I'd ride with body armour.
Al
You do know that most rims come in multiple drillings, right? You also know that not all riders are the same weight and power level, right? I know plenty of light riders who rebuilt 32 spoke wheels with 16 spokes back in the 80's for time trials with no problems.
Perhaps the OP should tell us exactly what rim it is, how much (s)he weighs, and what the intended use of this wheel will be. Either way, I'm pretty sure a 101mm deep rim can handle fewer spokes unless the OP is a clyde. Just to be sure, let's hear some details.