it always depends on the quality of the material youre using.
my music is always 320kbit/s (my avg. is 6.4mb per song) and 5000 songs will take up around 32gb
MP4s optimized for ipod
touch with a video converter (my example is about 800mb) and 41 movies will take around 32gb
i have no idea about pictures. my 8mp phone takes 1mb photos but the ipod touch only has a 0.7mp camera on it. so i guess.... ALOT.
apps, no idea really, theyre all so different.
but if youre just putting apps or photos on, you have nothing to worry about with a 32gb
im also getting an ipod touch 4,
in about 2 hours :)