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.

Numbers 31:35-36

31:35 and 32,000 young women who had never had sexual intercourse with a man. ² 

31:36 The half-portion of those who went to war numbered 337,500 sheep;

Numbers 31:43

31:43 there were 337,500 sheep from the portion belonging to the community,

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

[31:35]  ² sn Here again we encounter one of the difficulties of the book, the use of the large numbers. Only twelve thousand soldiers fought the Midianites, but they brought back this amount of plunder, including 32,000 girls. Until a solution for numbers in the book can be found, or the current translation confirmed, one must remain cautious in interpretation.