High Parse & Queries Times?? Running Slow!

Can others tell me if the below parse/queries times are in the norm, or does it look like something is wrong? Basically Zen Cart works great with a low volume of products in my shopping cart like fewer than 10 (in my case), in the results below total items were: 34 each had about three attributes to them.

1st load:
Parse Time: 46.669 - Number of Queries: 87322 - Query Time: 39.384318834442

2nd load (refresh)
Parse Time: 37.831 - Number of Queries: 87322 - Query Time: 31.129117598145

After further optimization, the best I and my server tech guys can get is:
Parse Time: 35.783 - Number of Queries: 85915 - Query Time: 28.622166033081

** Now my database is fine meaning it is not corrupt as far as MSQL check is concerned. I have read through every post that I can find on speeding up Zen Cart and have configured it as recommend, like like turning counts off, using compression ect... I'm out of ideas to what could be the problem, any help would be greatly welcomed.

I also was hesitant to even post this because it seems the Zen Cart team address what I’m experiencing in the upcoming release of 1.4.0, I read the post outlining all the database structure changes and it seems to be in direct relation to this issue. However I’m not certain and would like to know if the above queries are in check or out of wack???
Thanks for anyone that can help!

Here is one posts I came accross with sort of the same issue as me:
http://www.zen-cart.com/forum/showthread.php?t=84439
** This one does it really help me becasue the Number of Queries is so much lower, why are mine so high??

Without seeing the site it is hard to say what is slow or why ...

Sounds like a cart of many products with attributes and such, but without seeing it, trying to pinpoint what makes it run so slow is like shooting in the dark ...

Perhaps an URL to this and an idea of whether this is 34 specific products or any 34 products from your site ...

Ok, still tuning the server...the results are looking good.

I was able to tweak MYSQL and cut the time in half, see new results:

1st load: Parse Time: 22.887 - Number of Queries: 83882 - Query Time: 17.623978111648
2nd load: Parse Time: 21.213 - Number of Queries: 83883 - Query Time: 16.348378189011

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WHAT I DID

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Need to edit **MY.CNF **file usally located at **/etc/my.cnf **on a server.

***** VERY IMPORTANT YOU MUST RESTART MYSQL AFTER YOU MAKE A CHANGE TO THE FILE OR IT WILL NOT TAKE AFFECT!**
Here is a copy of mine, hope it helps someone! :D

[mysqld]
skip-innodb
skip-locking
max_connections=40
set-variable = innodb_buffer_pool_size=7M
set-variable = innodb_additional_mem_pool_size=1M
query_cache_type=1
query_cache_limit=1M
query_cache_size=32M
table_cache=512
thread_cache=32
key_buffer=128M

If anyone improves the above settings please post it here, I have just begun learning to tweak MYSQL, so I know it can be imporoved more!