What is is 34b the same as 32c?

No, 34B and 32C are not the same bra size but they are sister sizes. This means that they have the same cup volume but different band sizes. A 34B bra has a band size of 34 inches and a cup size of B, whereas a 32C bra has a band size of 32 inches and a cup size of C. So, if you try on a 32C bra and find that the cups fit well but the band feels too tight, you could try a sister size of 34B to get the same cup volume with a slightly looser band.