I am looking for a recipe for this caliber, using 232 gr. bullets over N140 powder.

Have you tried Vihtavuoris homepage? You can download most of their reloading manual at no cost.

Exhausted all my references here. The lightest I could find with any powder was 250gr and with N140 258gr. Don't know if this will help:in the VO reload guide I have 2 bullet weights with N140 are used,285gr and 258gr. The difference in weight between the heavy bullet(285)and the light bullet(258)is 27gr. The difference between the light bullet(258)and the bullet you want to use(232)is 26gr. The reload data shows an INCREASE of 9/10gr(67gr/285 up to 67.9/258). Now all of this is with N140. I don't see why you couldn't go with a max charge of 68.8gr. Start low,maybe 61.9gr(10%)and work up to 68.8gr. Velocities shown are at 10ft from the muzzle,no barrel length is given,and both bullets are RWS(285/2530fps 258/2670fps). Also N140 was used with all 3 bullet wts 300,270,235 in the 375H+H so I wouldn't think powder burn rate would be a concern.

IF,unless someone posts some 232gr bullet data,you decide to give this a try let us know how you make out!

til later