The 32MM Flush Valve Push Type that we are offering is a component of a toilet flushing system. It fits into the cistern of a toilet & controls the flow of water into the toilet bowl during the time of flushing. This is operated by a push button or lever, which triggers the release of water from the cistern into the bowl. The 32mm size in 32MM Flush Valve Push Type refers to the diameter of the valve, which is a standard size used in many modern toilets.