A few years ago I retooled my bike for touring and my local bike shop built a wonderful set of wheels using Sun CR18 rims, 700 size (I believe they are also available in 26" size as well). Mine were spoked 36 in front, and 40 in the rear, basically a tandem build. I didn't have to do anything to them for the last 30,000 miles, until a car hit the front wheel, requiring a modest realignment. I'd be a little cautious about using 32 spoke wheels.

Hm,m - Wasn't I the guy yelling and screaming about the virtues of light weight equipment in another post? I guess it just depends...