64 bit processors handle large quantity of RAM extra efficiently compared to 32 bit processors. Microsoft announced that SharePoint 2010 supports only on 64 bit hardware. The grounds at the back is improving performance and elasticity of SharePoint
Public ask over whether they able to install SharePoint 2010 on 32 bit host, there is lot of puzzlement between people that SharePoint 2010 supports on 64 bit OS, so the answer can be Yes or No it depends on box.
If the 32 bit hosts supports virtualization and is enabled in BIOS then answer is Yes
If the 32 bit host does not support virtualization then the answer is No
All 32 bit box does not support virtualization.
If the CPU is few years older subsequently there is incredibly less probability of supporting 64 bit OS by means of virtual machine, on the other hand the majority of the modern processor support virtualization and can run 64 guest on 32 bit hardware via virtualization.
Therefore professionals, it is your call to decide whether your CPU supports virtualization or not, so first confirm before buying a new 64 bit PC
Please follow the link to Operating System Requirements of SharePoint 2010