  Isoscalar giant resonances and low spin states in $^{32}$S have been measured
with inelastic $\alpha$ scattering at extremely forward angles including zero
degrees at E$_{\alpha}$ = 386 MeV. By applying the multipole decomposition
analysis, various excited states are classified according to their spin and
parities (J$^{\pi}$), and are discussed in relation to the super deformed and
$^{28}$Si + $\alpha$ cluster bands.
