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Sulphur dioxide is well-known in the atmospheres of planets and satellites, where its presence is often associated with volcanism, and in circumstellar envelopes of young and evolved stars as well as the interstellar medium. This work presents a line list of 1.3 billion $^{32}$S$^{16}$O$_2$ vibration-rotation transitions computed using an empirically-adjusted potential energy surface and an ab initio dipole moment surface. The list gives complete coverage up to 8000 cm$^{-1}$ (wavelengths longer than 1.25 $\mu$m) for temperatures below 2000 K. Infrared absorption cross sections are recorded at 300 and 500 C are used to validated the resulting ExoAmes line list. The line list is made available in electronic form as supplementary data to this article and at www.exomol.com.