Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
What is the lowest number of matches that has a Clubs of 46 → 32?

### Inputs:
table_name: table, columns: ['Round', 'Date', 'Matches', 'Clubs', 'New entries this round', 'Prize money']

### Response:
SELECT MIN Matches FROM table WHERE Clubs = 46 → 32