The latest sighting of the 32GB Google Nexus 7 was on the website of business retailer Staples. More precisely, it was on the business storefront for the retailer, called Staples Advantage. At $248.37, it is priced below the 16GB model's tag of $251.49. This would seem to indicate that the 16GB model is going to be scratched, something that would probably be announced at the same time the 32GB model is announced. The delivery date is listed as October 18th which would be Thursday and that part of the listing might be a tad hard to swallow. Let's assume everything but the delivery date is legitimate.
source: AndroidPolice via Engadget