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