If you are looking for "pre-loaded" 32GB images that already include games (ROMs), these are often found on community sites like Arcade Punks or hosted via Google Drive links
A gaming console isn't complete without games. To fill your 32GB card with ROMs, you have two main paths: Download Batocera 32gb Raspberry Pi 3
Batocera .linux is widely considered the premier open-source retro-gaming distribution for the Raspberry Pi 3. Unlike other operating systems that require extensive command-line knowledge, Batocera is a solution that transforms your Raspberry Pi 3 into a professional-grade gaming console in minutes. If you are looking for "pre-loaded" 32GB images
to enable automatic system updates and "scraping" for game box art and video previews. Batocera.linux - Wiki Top 32GB Image Options Download Batocera 32gb Raspberry Pi 3