what volume of 0.200M KOH is needed to neutralize 32.7 grams of h3po4, which has been dissolved in 250 ml water?

H3PO4 + 3KOH ==> K3PO4 + 3H2O

mols H3PO4 = M x L = ?
Use the coefficients in the balanced equation to convert mols H3PO4 of mols KOH.
Now M KOH = mols KOH/L KOH. You know M and mols, solve for L. Convert to whatever volume units you wish.