SM32 is 16mm scale 2 foot gauge. The track gauge is 32mm - commonly known as O gauge. Yes it is the same track "gauge" as American O scale track. In England it is the most popular garden railway scale/gauge combination. In the United States it is very rare to find SM32 products so kitbashing, scratchbuilding and ordering parts oversees is necessary.

Here's some of my projects in SM32

Conversion of an Atlas O scale WDT switcher to SM32 - part 1

Conversion of an Atlas O scale WDT switcher to SM32 - part 1

Photos of brass code 175 rail for use in SM32