I upgraded from Mame32.101 to Mame32b.106.
There is no such thing as MAME32b.
There are two downloads available for version 0.106:
mame32s (the s stands for "source", as in source code that must be compiled)
mame32b (the b stands for "binary", meaning a ready to run executable).
The version you have is "MAME32 version 0.106" which is based on the MAME core version 0.106