There is no sensible answer to this question. Pounds is a measure of mass, gallons is a measure of volume and there is no simple relationship between the two. 32 pounds of a light gas will occupy a far greater volume (more gallons) than will 32 pounds of a dense material like lead.
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A pound is a unit of mass. A gallon is a unit of capacity. Without some unit of density for comparison, the two units are incompatible.