To find the value of 32x42, we need to multiply 32 by 42. Let's break down the multiplication process step by step:

Step 1: Multiply the units digits
- The units digit of 32 is 2.
- The units digit of 42 is 2.
- Multiply these digits together: 2 x 2 = 4.

Step 2: Multiply the tens digits
- The tens digit of 32 is 3.
- The tens digit of 42 is 4.
- Multiply these digits together: 3 x 4 = 12.

Step 3: Multiply the cross products
- Multiply the units digit of the first number by the tens digit of the second number: 2 x 4 = 8.
- Multiply the tens digit of the first number by the units digit of the second number: 3 x 2 = 6.

Step 4: Add the cross products
- Add the two cross products together: 8 + 6 = 14.

Step 5: Combine the results
- Combine the tens digit product (12) with the cross product sum (14): 120 + 14 = 134.

Therefore, 32x42 is equal to 134.

None of the provided options (a, b, c, d) match the correct answer of 134. However, if we assume that there is a typographical error and option 'C' is meant to be 134 instead of 144, then the correct answer would be option 'C'.