Cannon powershot camera has 32m sd card but is only giving 12 images then saying memory full

Format it in the computer & then check it from the computer to see if you got close to 32M.

Copy all the pictures on the card to your PC and format the card in the camera.

Make sure that the card is 2GB or smaller, the camera only supports SD not SDHC so it won't recognize a card larger then 2GB. If it's 2GB or smaller format it within the camera and then you should be good to go.

A 32mb SD card doesn't have a large capacity - depending on the resolution (megapixels) of the camera, a different amount of pictures can be stored. Below is a link to a page that can help you determine what size is right for you.

http://www.sdcard.org/consumers/cards

The disc may be corrupted, try formatting the it.

OK OK i understand . go setting in camera & save change the photo storage device in your memory card. i am 100 % sure right now all photos are save in your camera internal memory. just transfer it in memory card .

Your camera has a board with the SD card slot board and electronics to record and retrieve images. This board can be replaced and should cost about $100 to repair.

There is nothing wrong with your camera. When you set the resolution to Large and compression to Fine, each picture needs about 3M space. So for a 32M SD card, you can take about 9 pictures. To take more pictures, you can set to low resolution and high compression which means that you’ll lost the picture quality; or use bigger size memory card. I would like to suggest you to buy a bigger card to keep the picture quality.
A chat on page 219 of user manual shows the estimated capacities of memory cards.

Try using the "format" option in your camera's menu. That should wipe the card clean. There's probably a file or folder that the camera can't recognize as being one it created. You might also plug the card into a card reader and open it on a computer. The format option on the computer will also wipe the card clean to start fresh in the camera.

go into the camera's system menu and look for "format card" doing this will enable the camera to utilize the memory card. let me know if this helps, if not there are other things we can try.