diff --git a/sql/core/src/main/scala/org/apache/spark/sql/execution/SparkStrategies.scala b/sql/core/src/main/scala/org/apache/spark/sql/execution/SparkStrategies.scala
index 302aae08d588b..4d23e5e8a65b5 100644
--- a/sql/core/src/main/scala/org/apache/spark/sql/execution/SparkStrategies.scala
+++ b/sql/core/src/main/scala/org/apache/spark/sql/execution/SparkStrategies.scala
@@ -448,10 +448,28 @@ abstract class SparkStrategies extends QueryPlanner[SparkPlan] {
               resultExpressions,
               planLater(child))
           } else {
+            // functionsWithDistinct is guaranteed to be non-empty. Even though it may contain
+            // more than one DISTINCT aggregate function, all of those functions will have the
+            // same column expressions. For example, it would be valid for functionsWithDistinct
+            // to be [COUNT(DISTINCT foo), MAX(DISTINCT foo)], but
+            // [COUNT(DISTINCT bar), COUNT(DISTINCT foo)] is disallowed because those two distinct
+            // aggregates have different column expressions.
+            val distinctExpressions = functionsWithDistinct.head.aggregateFunction.children
+            val normalizedNamedDistinctExpressions = distinctExpressions.map { e =>
+              // Ideally this should be done in `NormalizeFloatingNumbers`, but we do it here
+              // because `distinctExpressions` is not extracted during logical phase.
+              NormalizeFloatingNumbers.normalize(e) match {
+                case ne: NamedExpression => ne
+                case other => Alias(other, other.toString)()
+              }
+            }
+
             AggUtils.planAggregateWithOneDistinct(
               normalizedGroupingExpressions,
               functionsWithDistinct,
               functionsWithoutDistinct,
+              distinctExpressions,
+              normalizedNamedDistinctExpressions,
               resultExpressions,
               planLater(child))
           }
diff --git a/sql/core/src/main/scala/org/apache/spark/sql/execution/aggregate/AggUtils.scala b/sql/core/src/main/scala/org/apache/spark/sql/execution/aggregate/AggUtils.scala
index 56a287d4d0279..761ac20e84744 100644
--- a/sql/core/src/main/scala/org/apache/spark/sql/execution/aggregate/AggUtils.scala
+++ b/sql/core/src/main/scala/org/apache/spark/sql/execution/aggregate/AggUtils.scala
@@ -135,20 +135,12 @@ object AggUtils {
       groupingExpressions: Seq[NamedExpression],
       functionsWithDistinct: Seq[AggregateExpression],
       functionsWithoutDistinct: Seq[AggregateExpression],
+      distinctExpressions: Seq[Expression],
+      normalizedNamedDistinctExpressions: Seq[NamedExpression],
       resultExpressions: Seq[NamedExpression],
       child: SparkPlan): Seq[SparkPlan] = {
 
-    // functionsWithDistinct is guaranteed to be non-empty. Even though it may contain more than one
-    // DISTINCT aggregate function, all of those functions will have the same column expressions.
-    // For example, it would be valid for functionsWithDistinct to be
-    // [COUNT(DISTINCT foo), MAX(DISTINCT foo)], but [COUNT(DISTINCT bar), COUNT(DISTINCT foo)] is
-    // disallowed because those two distinct aggregates have different column expressions.
-    val distinctExpressions = functionsWithDistinct.head.aggregateFunction.children
-    val namedDistinctExpressions = distinctExpressions.map {
-      case ne: NamedExpression => ne
-      case other => Alias(other, other.toString)()
-    }
-    val distinctAttributes = namedDistinctExpressions.map(_.toAttribute)
+    val distinctAttributes = normalizedNamedDistinctExpressions.map(_.toAttribute)
     val groupingAttributes = groupingExpressions.map(_.toAttribute)
 
     // 1. Create an Aggregate Operator for partial aggregations.
@@ -159,7 +151,7 @@ object AggUtils {
       // DISTINCT column. For example, for AVG(DISTINCT value) GROUP BY key, the grouping
       // expressions will be [key, value].
       createAggregate(
-        groupingExpressions = groupingExpressions ++ namedDistinctExpressions,
+        groupingExpressions = groupingExpressions ++ normalizedNamedDistinctExpressions,
         aggregateExpressions = aggregateExpressions,
         aggregateAttributes = aggregateAttributes,
         resultExpressions = groupingAttributes ++ distinctAttributes ++
diff --git a/sql/core/src/test/scala/org/apache/spark/sql/DataFrameAggregateSuite.scala b/sql/core/src/test/scala/org/apache/spark/sql/DataFrameAggregateSuite.scala
index 2293d4ae61aff..f7438f3ffec04 100644
--- a/sql/core/src/test/scala/org/apache/spark/sql/DataFrameAggregateSuite.scala
+++ b/sql/core/src/test/scala/org/apache/spark/sql/DataFrameAggregateSuite.scala
@@ -1012,4 +1012,20 @@ class DataFrameAggregateSuite extends QueryTest
       }
     }
   }
+
+  test("SPARK-32038: NormalizeFloatingNumbers should work on distinct aggregate") {
+    withTempView("view") {
+      val nan1 = java.lang.Float.intBitsToFloat(0x7f800001)
+      val nan2 = java.lang.Float.intBitsToFloat(0x7fffffff)
+
+      Seq(("mithunr", Float.NaN),
+        ("mithunr", nan1),
+        ("mithunr", nan2),
+        ("abellina", 1.0f),
+        ("abellina", 2.0f)).toDF("uid", "score").createOrReplaceTempView("view")
+
+      val df = spark.sql("select uid, count(distinct score) from view group by 1 order by 1 asc")
+      checkAnswer(df, Row("abellina", 2) :: Row("mithunr", 1) :: Nil)
+    }
+  }
 }