After the tip Darrell sent , I was able to port my on-going game from Win 32 to Mac OS X. Well, I simply
copied the files and compiled them. Some moments later … it was working!! Of course I didn’t used any
Win 32 specific library, but it was great to see the same source code producing a working game on two
different plataforms.
Thanks to Sam and the SDL development community, SDL delivers what it promises! 
Paulo