It depends on many variables - for normal use 32 holes with an average weight rider who isn't into abusing his rims will be fine especially with one of the better rims from Sun, Alesa or Mavic. But for touring 36H would be far better. However the wheelbuilder's sakill is all important too.
Cris Beyer wrote:
> I know Tony Oliver recommends 32/40 spoking, 3x, for touring
> appications. I also know this recommendation applies to 27" or 700c
> Any helpful hints from experienced wheelbuilders on the list regarding #
> of spokes necessary when building smaller wheels (559 or 650B)? I
> assume 32 would be sufficient using 14/15 db spokes; is 28 pushing it?
> Not for a mountain bike.....