Broadly this invention provides an invention which is an inbred corn line GS05-32431. The methods for producing a corn plant by crossing the inbred line GS05-32431 are also encompassed by the invention. Additionally, the invention relates to the various parts of inbred GS05-32431 including culturable cells. This invention relates to hybrid corn seeds and plants produced by crossing the inbred line GS05-32431 with at least one other corn line.