Depending on the condition, box, manual, accessories, etc. 75-1000 USD
Model number 732 does not exist.
The Model 732, also known as the Smith & Wesson Model 732, was introduced in 1972. This revolver is part of Smith & Wesson's line of small-frame, double-action revolvers. It was designed primarily for personal defense and was chambered for the .32 caliber cartridge. Production of the Model 732 continued into the late 1970s.
Blue Book of Gun Values
There is no Model 732 in the S&W line that I am aware of.This is correct since the 732 is a Harrington & Richardson (H&R) revolver. The confusion probably comes from this model's chambering for the .32 S&W round which isn't branding but just a designation of what cartridge it uses. "AL" serial probably means early 70's and the value depends alot on the condition, but probably not much more than 200-300 bucks for great condition.
The H&R Model 732, which is a .32 caliber revolver, was produced by Harrington & Richardson from 1972 until the early 1990s. The serial number you mentioned, "S&W L," suggests it might be related to Smith & Wesson, but H&R revolvers typically have their own serial numbering system. To determine the specific year of manufacture for an H&R Model 732, you would need to consult an H&R serial number reference guide or contact a firearms expert.
50-100 USD
your western field model 732,is actually a mossberg model 810AH which was made by mossberg for mongomery wards(western field).The mossberg model 810 is valued at between 150-250 dollars,for a gun with between 60%-90% original finish and a good bore.
10-130 usd
The first model 732 guardsman was made from 1959-1973.the second model was made from 1974-1986.
732-noneofyourbuisness
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In 732,164 it is 30,000.