It does fit my 32 inch TV BUT it is a bit of a heath robinson solution, basically they take a bracket that is designed for a 10-20 inch TV and bolt on a few extension arms, whilst this sort of works.
You can't really swivel the TV from side to side much as there is very little room as the pivot arm is so short hence the TV is held quite close to the wall, I reckon my 32 inch TV swivels around 5-10% tops.
I also feel that the anchor point is insufficient (although mine is still holding) again as the spread of the load is based on a much smaller TV being mounted onto the original base.
Bottom line is it is cheap it does accommodate a 32inch TV - it don't really swivel to any useful extent and it will continue to worry me in terms of the fixing, especially given my son's less than careful handling when moving things
I would encourage anyone seeking a bracket for a TV that is above 20inch to look for a purpose built one designed to support it from the start.