32 is 160% percent of what number

Let us assume the unknown number in the question to be = x

Then

160% * x = 32

(160/100) * x = 32

16x/10 = 32

16x = 32 * 10

16x = 320

x = 320/16

= 20

So from the above deduction we can easily conclude that the unknown number in the question is 20. Be very careful about the calculation and the cross multiplication part of the problem. Other than that there is nothing complicated in the question.