With the size of ebooks I'd say a 32gb sized card is extreme overkill, I'd honestly say don't go higher than 8gb cards as you will never get anywhere close to filling it anyway.
By my way of thinking the average epub is about 5mb in filesize so by my admitedly guesswork calculation you are looking at easily over 200 books per single gb and that on it's own would be years of reading.
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