chavier,

I found a chart that might assist you. Take a look at the Crutchfield Guide to Home Theater Installation. Chapter Two (beginning page 4) has a chart showing viewing angles by screen size and distance from screen, and additional related data on the following page.

A rough rule of thumb is to multiply the screen size by three to determine a good viewing distance. In your example above (32" screen), you "should" be sitting eight feet (96") back. The chart above has much more precise data, of course.

Hope this helps! -Bruce