diff --git a/.changelog/31931.txt b/.changelog/31931.txt
new file mode 100644
index 00000000000..ec716eaa117
--- /dev/null
+++ b/.changelog/31931.txt
@@ -0,0 +1,3 @@
+```release-note:enhancement
+resource/aws_lambda_event_source_mapping: The `queues` argument has changed from a set to a list with a maximum of one element.
+```
diff --git a/internal/service/lambda/event_source_mapping.go b/internal/service/lambda/event_source_mapping.go
index 1f03ebc6154..5f4b869fdac 100644
--- a/internal/service/lambda/event_source_mapping.go
+++ b/internal/service/lambda/event_source_mapping.go
@@ -232,9 +232,10 @@ func ResourceEventSourceMapping() *schema.Resource {
 				Computed:     true,
 			},
 			"queues": {
-				Type:     schema.TypeSet,
+				Type:     schema.TypeList,
 				Optional: true,
 				ForceNew: true,
+				MaxItems: 1,
 				Elem: &schema.Schema{
 					Type:         schema.TypeString,
 					ValidateFunc: validation.StringLenBetween(1, 1000),
@@ -426,8 +427,8 @@ func resourceEventSourceMappingCreate(ctx context.Context, d *schema.ResourceDat
 		input.ParallelizationFactor = aws.Int64(int64(v.(int)))
 	}
 
-	if v, ok := d.GetOk("queues"); ok && v.(*schema.Set).Len() > 0 {
-		input.Queues = flex.ExpandStringSet(v.(*schema.Set))
+	if v, ok := d.GetOk("queues"); ok && len(v.([]interface{})) > 0 {
+		input.Queues = flex.ExpandStringList(v.([]interface{}))
 	}
 
 	if v, ok := d.GetOk("scaling_config"); ok && len(v.([]interface{})) > 0 && v.([]interface{})[0] != nil {
diff --git a/website/docs/r/lambda_event_source_mapping.html.markdown b/website/docs/r/lambda_event_source_mapping.html.markdown
index c013c6e17ae..e1c6dc44cc2 100644
--- a/website/docs/r/lambda_event_source_mapping.html.markdown
+++ b/website/docs/r/lambda_event_source_mapping.html.markdown
@@ -161,7 +161,7 @@ resource "aws_lambda_event_source_mapping" "example" {
 * `maximum_record_age_in_seconds`: - (Optional) The maximum age of a record that Lambda sends to a function for processing. Only available for stream sources (DynamoDB and Kinesis). Must be either -1 (forever, and the default value) or between 60 and 604800 (inclusive).
 * `maximum_retry_attempts`: - (Optional) The maximum number of times to retry when the function returns an error. Only available for stream sources (DynamoDB and Kinesis). Minimum and default of -1 (forever), maximum of 10000.
 * `parallelization_factor`: - (Optional) The number of batches to process from each shard concurrently. Only available for stream sources (DynamoDB and Kinesis). Minimum and default of 1, maximum of 10.
-* `queues` - (Optional) The name of the Amazon MQ broker destination queue to consume. Only available for MQ sources. A single queue name must be specified.
+* `queues` - (Optional) The name of the Amazon MQ broker destination queue to consume. Only available for MQ sources. The list must contain exactly one queue name.
 * `scaling_config` - (Optional) Scaling configuration of the event source. Only available for SQS queues. Detailed below.
 * `self_managed_event_source`: - (Optional) For Self Managed Kafka sources, the location of the self managed cluster. If set, configuration must also include `source_access_configuration`. Detailed below.
 * `self_managed_kafka_event_source_config` - (Optional) Additional configuration block for Self Managed Kafka sources. Incompatible with "event_source_arn" and "amazon_managed_kafka_event_source_config". Detailed below.