According to Pokémon Database, Spheal evolves into Sealeo at level 32, and into Walrein at level 44. This is consistent across all of the versions of Pokémon in which this character appears.
The Pokémon character Spheal appears in all of the Pokémon games from the third generation onward -- Ruby, Sapphire, FireRed, LeafGreen, Emerald, Diamond, Pearl, Platinum, HeartGold, SoulSilver, Black, White, Black 2, White 2, X and Y. The levels at which the character evolves are the same in all of these games. Sealeo has the appearance of a seal-walrus hybrid, while the ultimate form Walrein looks more like a regular walrus but with shorter, thicker tusks and a pronounced snout.