I wasn't sure so I did a quick google... It seems it does as there are some screen shots on AROS.org that indicate that it does. There was also a news item at AROS-Exec.org about E-UAE for AROS not using SDL as the current implimentation is not up to the task. Lastly, there is an open bounty of SDL (
http://www.thenostromo.com/teamaros/bounty_details_16.html ) graphic and sound libraries.