The Debian team has announced that Debian 7.0 ‘wheezy’ will include the Linux kernel 3.2.
According to Ben this is currently in unstable and will soon enter testing. The kernel team is open to backporting some features from later kernel versions, particularly to support newer hardware.
So what new feature to expect from it? The only featureset provided will be ‘rt’ (realtime), currently built for amd64 only. The team may add realtime support for other architectures if there is interest.