People talking about 32 megabytes today may mean in their video board. Memory is too inexpensive now to suffer, think about getting more system memory, at least 64 megabytes. You need it if you intend to print large images. Lots of large images will consume lots of disk space, more than you can imagine. If you will be active, figure on few hundred megabytes for starters.
Video boards are another concern.
This is a video board with at least 2 megabytes of memory. Video boards with 4 megabytes will allow 24 bit color mode at higher resolutions, which is the full range from the scanner, but you will be very happy with the images from your old 16 bit color board. Older 8 bit video boards that can only show 256 colors will be very unsatisfactory. The images will look bad, and 256 color video boards should be replaced. Otherwise, your 24 bit scanner image will appear very grainy, speckled and mottled at only 256 colors.