There are 2 file types use the .W32 file extension:
1. Win32 Makefile
Developer file used by Visual Studio, Make, and other programs used for building Win32 (Windows) application executables (.EXE files); saved in a plain text format and contains instructions for constructing the EXE file; often named Makefile.w32.
Updated: May 23, 2011
2. WinCAPs Subtitle File
Native subtitle file format used by Sysmedia WinCAPs subtitle preparation software; stores subtitle information and timecodes, as well as other settings; used for adding subtitles and closed captions to both recorded video files and live video streams.
Updated: March 9, 2007