Bad ECU??? EGR help..

[saleaf]

So my ECU has been throwing code 32 since i got my car. S13 SOHC. I have replace the EGR valve, Plugs, O2 Sensor, PCV valve, CAT, and MAF. My vacuum lines not brand new but i cant find any leaks. Also cleaned the TEMP sensor right after the EGR. Everything is where it should be. After replacing and double checking everything. i still get the code 32. I will be checking the IACV valve here soon as i can. Does anyone have another idea of what i might be over looking. Or does this sound like a bad ECU. Starting to piss me off.