diff --git a/moto/sqs/models.py b/moto/sqs/models.py
index b8db356e9..f3262a988 100644
--- a/moto/sqs/models.py
+++ b/moto/sqs/models.py
@@ -385,10 +385,22 @@ class SQSBackend(BaseBackend):
     def create_queue(self, name, **kwargs):
         queue = self.queues.get(name)
         if queue:
-            # Queue already exist. If attributes don't match, throw error
-            for key, value in kwargs.items():
-                if getattr(queue, camelcase_to_underscores(key)) != value:
-                    raise QueueAlreadyExists("The specified queue already exists.")
+            try:
+                kwargs.pop('region')
+            except KeyError:
+                pass
+
+            new_queue = Queue(name, region=self.region_name, **kwargs)
+
+            queue_attributes = queue.attributes
+            new_queue_attributes = new_queue.attributes
+
+            for key in ['CreatedTimestamp', 'LastModifiedTimestamp']:
+                queue_attributes.pop(key)
+                new_queue_attributes.pop(key)
+
+            if queue_attributes != new_queue_attributes:
+                raise QueueAlreadyExists("The specified queue already exists.")
         else:
             try:
                 kwargs.pop('region')
diff --git a/tests/test_sqs/test_sqs.py b/tests/test_sqs/test_sqs.py
index d3e4ca917..5d90d38b2 100644
--- a/tests/test_sqs/test_sqs.py
+++ b/tests/test_sqs/test_sqs.py
@@ -40,6 +40,33 @@ def test_create_fifo_queue_fail():
         raise RuntimeError('Should of raised InvalidParameterValue Exception')
 
 
+@mock_sqs
+def test_create_queue_with_same_attributes():
+    sqs = boto3.client('sqs', region_name='us-east-1')
+
+    dlq_url = sqs.create_queue(QueueName='test-queue-dlq')['QueueUrl']
+    dlq_arn = sqs.get_queue_attributes(QueueUrl=dlq_url)['Attributes']['QueueArn']
+
+    attributes = {
+        'DelaySeconds': '900',
+        'MaximumMessageSize': '262144',
+        'MessageRetentionPeriod': '1209600',
+        'ReceiveMessageWaitTimeSeconds': '20',
+        'RedrivePolicy': '{"deadLetterTargetArn": "%s", "maxReceiveCount": 100}' % (dlq_arn),
+        'VisibilityTimeout': '43200'
+    }
+
+    sqs.create_queue(
+        QueueName='test-queue',
+        Attributes=attributes
+    )
+
+    sqs.create_queue(
+        QueueName='test-queue',
+        Attributes=attributes
+    )
+
+
 @mock_sqs
 def test_create_queue_with_different_attributes_fail():
     sqs = boto3.client('sqs', region_name='us-east-1')