Number of tiles x Area of each tile = Area of room
So number of tiles = Area of room / Area of each tile
Area of each tile = Area of Square = Side x Side = 0.6 x 0.6 = 0.36 square meters
So the number of tiles is 32 / 0.36 = 88.889
Note that you will not be able to cover the room completely as you cannot have a 0.8 tile (unless you can cut it).