diff --git a/LICENSE b/LICENSE
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--- /dev/null
+++ b/LICENSE
@@ -0,0 +1,30 @@
+Copyright Author name here (c) 2017
+
+All rights reserved.
+
+Redistribution and use in source and binary forms, with or without
+modification, are permitted provided that the following conditions are met:
+
+    * Redistributions of source code must retain the above copyright
+      notice, this list of conditions and the following disclaimer.
+
+    * Redistributions in binary form must reproduce the above
+      copyright notice, this list of conditions and the following
+      disclaimer in the documentation and/or other materials provided
+      with the distribution.
+
+    * Neither the name of Author name here nor the names of other
+      contributors may be used to endorse or promote products derived
+      from this software without specific prior written permission.
+
+THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
+"AS IS" AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
+LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR
+A PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT
+OWNER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
+SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT
+LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE,
+DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY
+THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT
+(INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE
+OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
diff --git a/README.md b/README.md
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--- /dev/null
+++ b/README.md
@@ -0,0 +1,1 @@
+# hw-aws-sqs-conduit
diff --git a/Setup.hs b/Setup.hs
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--- /dev/null
+++ b/Setup.hs
@@ -0,0 +1,2 @@
+import Distribution.Simple
+main = defaultMain
diff --git a/hw-aws-sqs-conduit.cabal b/hw-aws-sqs-conduit.cabal
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--- /dev/null
+++ b/hw-aws-sqs-conduit.cabal
@@ -0,0 +1,50 @@
+cabal-version:  >= 1.10
+
+name:                 hw-aws-sqs-conduit
+version:              0.1.0.0
+synopsis:             AWS SQS conduit
+description:          AWS SQS conduit.
+category:             Web
+homepage:             https://github.com/githubuser/hw-aws-sqs-conduit#readme
+bug-reports:          https://github.com/githubuser/hw-aws-sqs-conduit/issues
+author:               John Ky
+maintainer:           newhoggy@gmail.com
+copyright:            2017-2020 John Ky
+license:              BSD3
+license-file:         LICENSE
+build-type:           Simple
+extra-source-files:   README.md
+
+source-repository head
+  type: git
+  location: https://github.com/githubuser/hw-aws-sqs-conduit
+
+library
+  exposed-modules:
+      HaskellWorks.Aws.Sqs.Conduit
+  other-modules:
+      Paths_hw_aws_sqs_conduit
+  hs-source-dirs:
+      src
+  build-depends:
+      amazonka
+    , amazonka-sqs
+    , base >=4.7 && <5
+    , conduit
+    , lens
+    , mtl
+    , text
+  default-language: Haskell2010
+
+test-suite hw-aws-sqs-conduit-test
+  type: exitcode-stdio-1.0
+  main-is: Spec.hs
+  other-modules:
+      Paths_hw_aws_sqs_conduit
+  hs-source-dirs:
+      test
+  ghc-options: -threaded -rtsopts -with-rtsopts=-N
+  build-depends:
+      base
+    , hw-aws-sqs-conduit
+  default-language: Haskell2010
diff --git a/src/HaskellWorks/Aws/Sqs/Conduit.hs b/src/HaskellWorks/Aws/Sqs/Conduit.hs
new file mode 100644
--- /dev/null
+++ b/src/HaskellWorks/Aws/Sqs/Conduit.hs
@@ -0,0 +1,30 @@
+module HaskellWorks.Aws.Sqs.Conduit
+  ( sqsSink
+  , sqsSource
+  ) where
+
+import Control.Monad.IO.Class
+import Control.Monad.Trans            (lift)
+import Data.Conduit
+import Data.Text
+import Network.AWS                    hiding (await, response)
+import Network.AWS.SQS.ReceiveMessage
+import Network.AWS.SQS.SendMessage
+
+import qualified Network.AWS as AWS
+
+sqsSink :: MonadAWS m => SendMessage -> Conduit Text m SendMessageResponse
+sqsSink sendMessage = do
+  maybeM <- await
+  case maybeM of
+    Just m -> do
+      resp <- lift $ send sendMessage
+      yield resp
+      sqsSink sendMessage
+    Nothing -> return ()
+
+sqsSource :: MonadAWS m => ReceiveMessage -> Source m ReceiveMessageResponse
+sqsSource receiveMessage = do
+  m <- lift $ send receiveMessage
+  yield m
+  sqsSource receiveMessage
diff --git a/test/Spec.hs b/test/Spec.hs
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--- /dev/null
+++ b/test/Spec.hs
@@ -0,0 +1,2 @@
+main :: IO ()
+main = putStrLn "Test suite not yet implemented"