UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-K

(Mark one)

/X/ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
For the fiscal year ended December 31, 2007

/ / TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
For the transition period from ____________ to ____________

Commission file number: 333-131262-09

Wachovia Bank Commercial Mortgage Trust 2007-C32
(exact name of issuing entity as specified in its charter)

Wachovia Commercial Mortgage Securities, Inc.
(exact name of the depositor as specified in its charter)

Artesia Mortgage Capital Corporation
Wachovia Bank, National Association
(exact name of the sponsors as specified in its charter)

New York 54-2200268
(State or other jurisdiction of 54-2200269
incorporation or organization) 54-6755294
54-6755295
54-6755296
(I.R.S. Employer
Identification No.)

c/o Wells Fargo Bank, N.A.
9062 Old Annapolis Road
Columbia, MD 21045
(Address of principal executive (Zip Code)
offices)

Telephone number, including area code: (410) 884-2000

Securities registered pursuant to Section 12(b) of the Act:

NONE.

Securities registered pursuant to Section 12(g) of the Act:

NONE.

Indicate by check mark if the registrant is a well-known seasoned issuer, as
defined in Rule 405 of the Securities Act.

Yes ___ No X

Indicate by check mark if the registrant is not required to file reports
pursuant to Section 13 or Section 15(d) of the Act.

Yes ___ No X

Note - Checking the box above will not relieve any registrant required to
file reports pursuant to Section 13 or 15(d) of the Exchange Act from their
obligations under those Sections.

Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act
of 1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days.

Yes X No ___

Indicate by check mark if disclosure of delinquent filers pursuant to Item
405 of Regulation S-K (Section 229.405 of this chapter) is not contained
herein, and will not be contained, to the best of registrant's knowledge, in
definitive proxy or information statements incorporated by reference in Part
III of this Form 10-K or any amendment to this Form 10-K.

Not applicable.

Indicate by check mark whether the registrant is a large accelerated filer,
an accelerated filer, a non-accelerated filer, or a smaller reporting
company. See the definitions of "large accelerated filer", "accelerated
filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ___
Accelerated filer ___
Non-accelerated filer X (Do not check if a smaller reporting company)
Smaller reporting company ___

Indicate by check mark whether the registrant is a shell company (as defined
in Rule 12b-2 of the Act).

Yes ___ No X

State the aggregate market value of the voting and non-voting common equity
held by non-affiliates computed by reference to the price at which the
common equity was last sold, or the average bid and asked price of such
common equity, as of the last business day of the registrant's most recently
completed second fiscal quarter.

Not applicable.

Indicate by check mark whether the registrant has filed all documents and
reports required to be filed by Section 12, 13 or 15(d) of the Securities
Exchange Act of 1934 subsequent to the distribution of securities under a
plan confirmed by a court.

Not applicable.

Indicate the number of shares outstanding of each of the registrant's
classes of common stock, as of the latest practicable date.

Not applicable.

DOCUMENTS INCORPORATED BY REFERENCE

List hereunder the following documents if incorporated by reference and the
Part of the Form 10-K (e.g., Part I, Part II, etc.) into which the document
is incorporated: (1)Any annual report to security holders; (2) Any proxy or
information statement; and (3)Any prospectus filed pursuant to Rule 424(b)
or (c) under the Securities Act of 1933. The listed documents should be
clearly described for identification purposes (e.g., annual report to
security holders for fiscal year ended December 24, 1980).

Not applicable.

PART I

Item 1. Business.

Omitted.

Item 1A. Risk Factors.

Omitted.

Item 1B. Unresolved Staff Comments.

None.

Item 2. Properties.

Omitted.

Item 3. Legal Proceedings.

Omitted.

Item 4. Submission of Matters to a Vote of Security Holders.

Omitted.

PART II

Item 5. Market for Registrant's Common Equity, Related Stockholder
Matters and Issuer Purchases of Equity Securities.

Omitted.

Item 6. Selected Financial Data.

Omitted.

Item 7. Management's Discussion and Analysis of Financial Condition and
Results of Operation.

Omitted.

Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

Omitted.

Item 8. Financial Statements and Supplementary Data.

Omitted.

Item 9. Changes in and Disagreements With Accountants on Accounting and
Financial Disclosure.

Omitted.

Item 9A. Controls and Procedures.

Omitted.

Item 9A(T). Controls and Procedures.

Omitted.

Item 9B. Other Information.

None.

PART III

Item 10. Directors, Executive Officers and Corporate Governance.

Omitted.

Item 11. Executive Compensation.

Omitted.

Item 12. Security Ownership of Certain Beneficial Owners and Management
and Related Stockholder Matters.

Omitted.

Item 13. Certain Relationships and Related Transactions, and Director
Independence.

Omitted.

Item 14. Principal Accounting Fees and Services.

Omitted.

ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

Item 1112(b) of Regulation AB, Significant Obligor Financial Information.

- -------------------------------------------------------------------------------
Beacon D.C. & Seattle Pool Loan

Property Borrower Reported NOI
(April 10,2007 - December 31, 2007)
- -------------------------------------------------------------------------------

Wells Fargo Center $ 12,159,135.90
Washington Mutual Tower (1) $ 9,574,525.30
City Center Bellevue $ 5,669,728.56
Sunset North $ 6,697,694.78
Plaza Center and US Bank Tower $ 5,437,604.55
Eastgate Office Park $ 2,344,378.01
Lincoln Executive Center Buildings I, II, III, A&B $ 2,723,394.44
Plaza East $ 1,420,153.90
Key Center $ 7,791,286.90
One, Two & Three Lafayette Centre $ 11,197,146.34
Market Square (2) $ 16,923,401.63
Army and Navy Club Building $ 2,008,282.90
Liberty Place $ 3,426,626.57
Reston Town Center (3) $ 15,983,352.44
1616 North Fort Myer Drive $ 4,860,718.39
1300 North Seventeenth Street (4) $ 6,761,331.54
Booz Allen Complex $ 11,710,023.51
Polk & Taylor Buildings $ 15,837,501.02
American Center $ 4,028,874.37
11111 Sunset Hills Road $ 2,376,221.67
-----------------------
Total $ 148,931,382.72

- -------------------------------------------------------------------------------

(1) Represents a 62.8% interest in the Washington Mutual Tower property
(in which an affiliate of the borrower is a 62.8% partner), prior to
payment of approximately $3,605,875 of annual debt service ($2,264,490
based on a 62.8% pro-rata portion) on approximately $79,250,000 of
existing debt ($49,769,000 based on a 62.8% pro-rata portion).
(2) Represents a 100% interest in the Market Square property, prior to
payment of existing debt to affiliates of the borrower, and prior to
disbursement of 70% of cash flows after debt service to an affiliate of
the borrower, and 30% to a non-affiliate.
(3) Represents the Net Operating Income of the Reston Town Center property
prior to payment of approximately $12,226,005 of annual debt service on
approximately $211,250,000 of existing debt.
(4) Represents the Net Operating Income of the 1300 North Seventeenth
Street property prior to payment of approximately $4,754,630 of annual
debt service on approximately $77,347,410 of existing debt.

The Beacon D.C. & Seattle Pool mortgage loan constitutes a significant obligor
within the meaning of Item 1101(k)(2) of Regulation AB and as disclosed in the
prospectus supplement for Wachovia Bank Commercial Mortgage Trust, Commercial
Mortgage Pass-Through Certificates, Series 2007-C32. In accordance with Item
1112(b) of Regulation AB, the most recent un-audited net operating income of
the significant obligor, as provided by the related borrower, was
$148,931,382.72 (on an actual basis without adjustment except as noted in the
footnotes to the chart above) for the period between the acquisition date,
April 10, 2007, and the end of the fourth quarter, December 31, 2007.

The Cash Flow Assets and the Additional Property, as defined in the prospectus
supplement for Wachovia Bank Commercial Mortgage Trust, Commercial Mortgage
Pass-Through Certificates, Series 2007-C32 constitute a significant obligor but
are not a significant obligor under Item 1101(k)(2) of Regulation AB. Total
revenue, net operating income, total assets and total long-term obligations,
required pursuant to Item 1112(b) of Regulation AB and Item 301 of
Regulation S-K are displayed in the charts below:

- -------------------------------------------------------------------------------
Property Name Borrower Reported Net Operating Income
2003 2004
- -------------------------------------------------------------------------------
Market Square (1) $ 23,708,640 $ 23,025,123
Washington Mutual Tower (2) $ 16,537,073 $ 16,488,332
Reston Town Center (3) $ 16,708,954 $ 19,786,226
1300 North Seventeenth Street (4)$ 6,893,756 $ 6,638,448

- -------------------------------------------------------------------------------

- -------------------------------------------------------------------------------
Property Name Borrower Reported Net Operating Income
2005 2006
- -------------------------------------------------------------------------------
Market Square (1) $ 20,808,432 $ 18,729,016
Washington Mutual Tower (2) $ 16,274,293 $ 15,919,520
Reston Town Center (3) $ 20,712,822 $ 21,366,057
1300 North Seventeenth Street (4)$ 8,580,337 $ 9,069,143

- -------------------------------------------------------------------------------

(1) Represents a 100% interest in the Market Square property, prior to payment
of existing debt to the related borrower, and prior to disbursement of 70%
of cash flows after debt service to the borrower, and 30% to a
non-affliate, as described in the Market Square Joint Venture section
within the prospectus supplement.
(2) Represents a 62.8% interest in the Washington Mutual Tower
property (in which an affiliate is a 62.8% partner), prior to the payment
of approximately $3,605,875 of annual debt service ($2,264,490 on a 62.8%
pro-rata portion on approximately $79,250,000 of existing debt ($49,769,000
based on a 62.8% pro-rata portion).
(4) Represents the Net Operating Income of the Reston Town Center property
prior to payment of approxiamately $12,226,005 of annual debt service on
approximately $211,250,000 of existing debt.
(5) Represents the Net Operating Income of the 1300 North Seventeenth Street
property prior to payment of approximately $4,754,630 of annual debt
service on approximately $77,347,410 of existing debt.

- -------------------------------------------------------------------------------
Property Name Borrower Reported 2007 Borrower Reported 2007
Total Revenue (1) Net Operating Income (1)
- -------------------------------------------------------------------------------
Market Square $ 29,214,988.44 $ 16,923,401.63
Washington Mutual Tower * $ 14,972,535.85 * $ 9,574,525.30 *
Reston Town Center $ 24,948,762.70 $ 15,983,352.44
1300 North Seventeenth Street $ 9,960,036.25 $ 6,761,331.54

- -------------------------------------------------------------------------------

- -------------------------------------------------------------------------------
Property Name Borrower Reported Borrower Reported
Total Assets (2) Long-Term Obligations (2)
- ------------------------------------------------------------------------------
Market Square $ 514,279,038.95 $ 418,865,800.72
Washington Mutual Tower * $ 306,962,526.18 * $ -- *
Reston Town Center $ 429,656,418.24 $ 217,153,567.10
1300 North Seventeenth Street $ 179,926,144.30 $ 78,471,098.41

- -------------------------------------------------------------------------------

(1) According to the operating statements provided by the borrower for the
period between the acquisition date, April 10, 2007 and the end of the
fourth quarter, December 31, 2007.
(2) According to the balance sheet provided by the related borrower dated
December 2007.
* Borrower Reported Total Revenue and Net Operating Income was adjusted to
reflect a 62.8% interest in the operating statements provided for property
owner, Third and University Limited Partnership. Total Assets and Long Term
Obligations are reported for the Borrower's 62.8% joint venture interest,
WA-1201 Third Avenue, without adjustment. Third and University Limited
Partnership reports total assets of $120,672,330 and total long-term
obligations of $79,364,970 according to the balance sheet provided by the
related borrower dated December 31, 2007.

Pursuant to Rule 12b-21 under the Securities Exchange Act of 1934, as
amended, the Depositor has not included certain financial information including
net operating income, net sales or operating revenues and income from continuing
operations with respect to the Cash Flow Assets and the Additional Property
for 2003, 2004, 2005, 2006 and the period between January 1, 2007 and April 10,
2007 and, with respect to each other Mortgaged Property, for the period between
January 1, 2007 and April 10, 2007 (collectively the "Non-Provided
Information"). The borrower did not own the Mortgaged Properties during the
foregoing periods. The Mortgaged Properties (or equity interests in the owners
thereof) were acquired by the borrower on April 10, 2007 from EOP Operating
Limited Partnership and/or affiliates or subsidiaries thereof (collectively,
"EOP/Blackstone"). The registrant and its affiliates are not affiliated with the
borrower or EOP/Blackstone and the borrower is not affiliated with
EOP/Blackstone. The Non-Provided Information was requested from the borrower,
and the borrower indicated that it does not possess the Non-Provided
Information.

Item 1114(b)(2) of Regulation AB, Significant Enhancement Provider Financial
Information.

No entity or group of affiliated entities provides any external credit
enhancement or other support for the certificates within this transaction as
described under Item 1114 (a) of Regulation AB.

Item 1115(b) of Regulation AB, Certain Derivatives Instruments (Financial
Information).

No entity or group of affiliated entities provides any derivative instruments or
other support for the certificates within this transaction as described under
Item 1115 of Regulation AB.

Item 1117 of Regulation AB, Legal Proceedings.

The registrant knows of no material pending legal proceedings involving the
Trust and all parties related to such Trust, other than routine litigation
incidental to the duties of those respective parties.

Item 1119 of Regulation AB, Affiliations and Certain Relationships and Related
Transactions.

The information regarding this Item has been previously filed in a 424(b)(5)
filing dated June 27, 2007 and amended June 28, 2007.

Item 1122 of Regulation AB, Compliance with Applicable Servicing Criteria.

The report from Wachovia Bank, National Association noted the non-compliance
with servicing criterion 1122(d)(2)(i), certain payments on pool assets were
not deposited into the appropriate custodial accounts within the timeframe as
specified in the transaction agreements. Those payments were deposited into
the appropriate custodial bank accounts after those timeframes. Management
does not believe that this failure to follow the transaction agreements
resulted in any loss of control over trust assets or in any impact to
investors. The company implemented additional controls in 2008 to better
monitor these processes and correct the non-compliance. Also, with respect to
servicing criterion 1122(d)(2)(ii), certain disbursements made via wire
transfer were authorized by personnel for amounts greater than such
personnel's approval limits. Management does not believe that this failure to
follow internal procedures resulted in any incorrect wire transfers or in any
impact to investors. The company implemented additional controls in 2007 to
better monitor these processes and correct the non-compliance.

The report from KPMG LLP, Wachovia Bank, National Association's accountants,
noted the non-compliance with respect to servicing criterion 1122(d)(2)(i),
certain payments on pool assets were not deposited into the appropriate
custodial bank accounts within the timeframe as specified in the transaction
agreements. Also, the report noted that with respect to servicing criterion
1122(d)(2)(ii), certain disbursements made via wire transfer were authorized
by personnel for amounts greater than such personnel's approval limits.

Item 1123 of Regulation AB, Servicer Compliance Statement.

The servicer compliance statements are attached hereto under Item 15.

Part IV

Item 15. Exhibits, Financial Statement Schedules.

(a) Exhibits.

(4.1) Pooling and Servicing Agreement dated as of June 1, 2007, incorporated
by reference from Exhibit 4.1 of the issuing entity's Current Report on Form
8-K filed with the Securities and Exchange Commission on July 13, 2007.

(31) Rule 13a-14(d)/15d-14(d) Certification.

(33) Reports on assessment of compliance with servicing criteria for
asset-backed securities.

<s> <c>

33.1 Centerline Servicing Inc. as Special Servicer under Beacon Seattle & DC Portfolio
loan
33.2 CWCapital Asset Management LLC as Special Servicer under DDR Southeast Pool Loan
33.3 CWCapital Asset Management LLC as Special Servicer
33.4 First American Commercial Real Estate Services, Inc.
33.5 Global Realty Outsourcing, Inc.
33.6 The Bank of New York Trust Company as Trustee under Beacon Seattle & DC Portfolio
loan
33.7 Wachovia Bank, National Association as Master Servicer
33.8 Wachovia Bank, National Association as Master Servicer under DDR Southeast Pool Loan
33.9 Wachovia Bank, National Association as Primary Servicer under Beacon Seattle & DC
Portfolio Loan
33.10 Wells Fargo Bank, N.A. as Trustee
33.11 Wells Fargo Bank, N.A. as Custodian
33.12 Wells Fargo Bank, N.A. as Master Servicer under Beacon Seattle & DC Portfolio loan
33.13 Wells Fargo Bank, N.A. as Trustee under DDR Southeast Pool loan

(34) Attestation reports on assessment of compliance with servicing criteria
for asset-backed securities.

<s> <c>

34.1 Centerline Servicing Inc. as Special Servicer under Beacon Seattle & DC Portfolio
loan
34.2 CWCapital Asset Management LLC as Special Servicer under DDR Southeast Pool Loan
34.3 CWCapital Asset Management LLC as Special Servicer
34.4 First American Commercial Real Estate Services, Inc.
34.5 Global Realty Outsourcing, Inc.
34.6 The Bank of New York Trust Company as Trustee under Beacon Seattle & DC Portfolio
loan
34.7 Wachovia Bank, National Association as Master Servicer
34.8 Wachovia Bank, National Association as Master Servicer under DDR Southeast Pool
Loan
34.9 Wachovia Bank, National Association as Primary Servicer under Beacon Seattle & DC
Portfolio Loan
34.10 Wells Fargo Bank, N.A. as Trustee
34.11 Wells Fargo Bank, N.A. as Custodian
34.12 Wells Fargo Bank, N.A. as Master Servicer under Beacon Seattle & DC Portfolio loan
34.13 Wells Fargo Bank, N.A. as Trustee under DDR Southeast Pool loan

(35) Servicer compliance statement.

<s> <c>

35.1 Centerline Servicing Inc. as Special Servicer under Beacon Seattle & DC Portfolio
loan
35.2 CWCapital Asset Management LLC as Special Servicer
35.3 Wachovia Bank, National Association as Master Servicer
35.4 Wachovia Bank, National Association as Master Servicer under DDR Southeast Pool Loan
35.5 Wachovia Bank, National Association as Primary Servicer under Beacon Seattle & DC
Portfolio Loan
35.6 Wells Fargo Bank, N.A. as Trustee
35.7 Wells Fargo Bank, N.A. as Master Servicer under Beacon Seattle & DC Portfolio loan

(99.1) Wachovia Mortgage Loan Purchase Agreement dated as of June 1, 2007,
incorporated by reference from Exhibit 99.1 of the issuing entity's Current
Report on Form 8-K filed with the Securities and Exchange Commission on
July 13, 2007.

(99.2) Artesia Mortgage Loan Purchase Agreement dated as of June 1, 2007,
incorporated by reference from Exhibit 99.2 of the issuing entity's Current
Report on Form 8-K filed with the Securities and Exchange Commission on
July 13, 2007.

(b) Not applicable.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be
signed on its behalf by the undersigned, thereunto duly authorized.

Wachovia Commercial Mortgage Securities, Inc.
(Depositor)

/s/ Charles L. Culbreth
Charles L. Culbreth, Managing Director
(senior officer in charge of securitization of the depositor)

Date: March 28, 2008

Exhibit Index

Exhibit No.

(4.1) Pooling and Servicing Agreement dated as of June 1, 2007,
incorporated by reference from Exhibit 4.1 of the issuing entity's Current
Report on Form 8-K filed with the Securities and Exchange Commission on
July 13, 2007.

(31) Rule 13a-14(d)/15d-14(d) Certification.

(33) Reports on assessment of compliance with servicing criteria for
asset-backed securities.

<s> <c>
33.1 Centerline Servicing Inc. as Special Servicer under Beacon Seattle & DC Portfolio
loan
33.2 CWCapital Asset Management LLC as Special Servicer under DDR Southeast Pool Loan
33.3 CWCapital Asset Management LLC as Special Servicer
33.4 First American Commercial Real Estate Services, Inc.
33.5 Global Realty Outsourcing, Inc.
33.6 The Bank of New York Trust Company as Trustee under Beacon Seattle & DC Portfolio
loan
33.7 Wachovia Bank, National Association as Master Servicer
33.8 Wachovia Bank, National Association as Master Servicer under DDR Southeast Pool Loan
33.9 Wachovia Bank, National Association as Primary Servicer under Beacon Seattle & DC
Portfolio Loan
33.10 Wells Fargo Bank, N.A. as Trustee
33.11 Wells Fargo Bank, N.A. as Custodian
33.12 Wells Fargo Bank, N.A. as Master Servicer under Beacon Seattle & DC Portfolio loan
33.13 Wells Fargo Bank, N.A. as Trustee under DDR Southeast Pool loan

(34) Attestation reports on assessment of compliance with servicing
criteria for asset-backed securities.

<s> <c>
34.1 Centerline Servicing Inc. as Special Servicer under Beacon Seattle & DC Portfolio
loan
34.2 CWCapital Asset Management LLC as Special Servicer under DDR Southeast Pool Loan
34.3 CWCapital Asset Management LLC as Special Servicer
34.4 First American Commercial Real Estate Services, Inc.
34.5 Global Realty Outsourcing, Inc.
34.6 The Bank of New York Trust Company as Trustee under Beacon Seattle & DC Portfolio
loan
34.7 Wachovia Bank, National Association as Master Servicer
34.8 Wachovia Bank, National Association as Master Servicer under DDR Southeast Pool Loan
34.9 Wachovia Bank, National Association as Primary Servicer under Beacon Seattle & DC
Portfolio Loan
34.10 Wells Fargo Bank, N.A. as Trustee
34.11 Wells Fargo Bank, N.A. as Custodian
34.12 Wells Fargo Bank, N.A. as Master Servicer under Beacon Seattle & DC Portfolio loan
34.13 Wells Fargo Bank, N.A. as Trustee under DDR Southeast Pool loan

(35) Servicer compliance statement.

<s> <c>
35.1 Centerline Servicing Inc. as Special Servicer under Beacon Seattle & DC Portfolio
loan
35.2 CWCapital Asset Management LLC as Special Servicer
35.3 Wachovia Bank, National Association as Master Servicer
35.4 Wachovia Bank, National Association as Master Servicer under DDR Southeast Pool
Loan
35.5 Wachovia Bank, National Association as Primary Servicer under Beacon Seattle & DC
Portfolio Loan
35.6 Wells Fargo Bank, N.A. as Trustee
35.7 Wells Fargo Bank, N.A. as Master Servicer under Beacon Seattle & DC Portfolio loan