Numbers 1:32

1:32 From the sons of Joseph:

From the descendants of Ephraim: According to the records of their clans and families, all the males twenty years old or older who could serve in the army were listed by name.

Numbers 26:35

Ephraim

26:35 These are the Ephraimites by their families: from Shuthelah, the family of the Shuthelahites; from Beker, the family of the Bekerites; from Tahan, the family of the Tahanites.

Numbers 26:37

26:37 These were the families of the Ephraimites, according to those numbered of them, 32,500. ¹  These were the descendants of Joseph by their families.

[26:37]  ¹ sn This is a significant reduction from the first count of 40,500.