32 Degrees is a subsidiary corporation of National Paintball Supply of North America. They are a reseller of aftermarket upgrades for paintball markers, and they carry a full line of products and product upgrades of their own.
If you long for chrome and to display the logo of someone else's company on your marker, then this is the place to go. If you've got a few bucks to spend, in no time at all you can attain the level of chrome demon in the paintball arena. They manufacture upgrades for nearly all makes and models of paintball marker, but don't show up looking to pimp out a Brass Eagle Talon or Brass Eagle Stingray. You just can't pimp out plastic, and any functional upgrade probably won't help anyway.
32 Degrees also manufactures a marker or two of its own, including the PT Enforcer and the PT Extreme. In many instances, the company buys markers stock, improves them with new internals and/or exterior flavor, and resells them. Other products marketed under the brand name include gloves, jerseys, pads, and electronics.