Max AWS SQS Queues
There is no limit for the number of queues and for the number of messages in a queue.
http://aws.amazon.com/sqs/faqs/#How_big_can_Amazon_SQS_queues_be
There is no limit to the number of queues you can create:
Q: How many message queues can I create?
You can create any number of message queues.
https://aws.amazon.com/sqs/faqs/#Limits_and_restrictions