How many songs can a 32gb hold on a iPod touch?

Apple says that the iPod Touch 32 GB can hold 7,000 songs (or up to 40 hours of continuous video.)

Our users say the following:

• I strongly disagree: my 32 GB iPod Touch holds, at most, 4,300 songs.
• It is possible that your songs are longer than "Apple's average song length," so they take up more space.
• If you have no apps, no photos, nonothing... your iPod can hold 7,000 songs. Be aware that apps, of all sorts, will leave fewer gigabytes for your music.
• It depends upon the length of the song and the compression used for the song. A higher level of compression means a smaller file size (and so you can fit in more songs), but the sound quality will be worse. For average-length songs, with a good sound quality, you can expect to have around 7,000 songs.

  And don't forget that apps, videos and photos take up space, making less space available for music.

Also your 32gb Ipod will really only be around 28-29gb as the Firmware will take some memory

Be aware that if you have songs at higher bit rates, they will also take up more room. Most songs' bit rates in the Apple store seem to be in the high 100s or low 200s...downloading songs at a higher bit rate such as 320 kbps will be higher quality but will take up more room. I have downloaded numerous songs at 320 kbps, so my 3684 songs take up 27.25 GB.