This book constitutes the refereed proceedings of the 32nd International Computing and Combinatorics Conference, COCOON 2026, held in Singapore, during July 23–25, 2026. The 34 full papers included in this book were carefully reviewed and selected from 109 submissions. COCOON 2026 proceedings provides an international forum for researchers working in the areas of algorithms, theory of computation, computational complexity, and combinatorics related to computing.