Here is a bit of info on what you are seeing.
Port number: 40132
Common name(s): client-port on Red Hat Linux 9.0, Fedora Core 1, Red Hat Enterprise 3
Common service(s): client
Service description(s): Outgoing client connections from systems.
Common server(s): RPC based services, Windows Messaging Service.
Common client(s): All client software (SSH, Web clients, etc.)
Common problem(s): Insecure client software
Encrypted options: Not applicable
Secure options: Not applicable
Firewalling recommendations: Block inbound connections to client ports, allow outgoing connections and returning packets (keep state)
Attack detection: As a general rule data coming in to client ports that is not part of an established connection is likely an attack. Exceptions exist of course, such as FTP, various instant messenger protocols, file sharing protocols, IRC's DCC, and so on.
Might be general TCP traffic, but not likely. Someone is probably scanning your IP range.
Other relate ports : 32768
Other notes: Port 32768 is the first port used by the operating system for outbound connections, thus it is likely you will see outbound connections from port 32768 and up. If you run netstat on Red Hat Linux or UNIX you will see something like:
web]# netstat -vatn
Active Internet connections (servers and established)
Proto Recv-Q Send-Q Local Address Foreign Address State
tcp 0 0 0.0.0.0:80 0.0.0.0:* LISTEN
tcp 0 0 10.2.3.4:32768 10.3.4.5:22 ESTABLISHED
tcp 0 0 10.2.3.4:32769 10.9.3.4:80 ESTABLOSHED