In order to solve the problems of conventional emulsion，such as easy demulsification at high temperature，weak viscosifying ability and poor steering ability，a high temperature resistance and high salinity tolerance water-in-oil emulsion with 3∶7 oil-water ratio was prepared by using diesel oil as oil phase，oleic diethanolamide（ODEA），polyisobutylene succinimide（T154）and sodium dodecylbenzene sulfonate（SDBS）as emulsifiers. And the properties of emulsion were evaluated. The results showed that the emulsifying rate of the water-in-oil emulsion prepared with 2% ODEA，0.8% T154 and 0.3% SDBS emulsifier was over 85% after aging at 150℃ for 12 hrs. The particle size of the emulsion ranged from 20 to 50 μm. The emulsion had good stability，temperature and salt tolerance，and the viscosity of the emulsion was 295.6 mPa·s at 95℃ and 170 s-1. The viscosity of the emulsion was 7090.2 mPa·s when it mixed with 20×104 mg/L salinity water at volume ratio of 10∶5，and that was lower than 50 mPa·s when it mixed with diesel oil. High concentration acid could reduce the viscosity increasing effect of emulsion. As a result，water phase slug should be injected before acid injection. The emulsion could effectively plug the high permeability area and fracture of matrix，and realize continuous multi-stage turning of acid，which could be used in high temperature and high salinity carbonate reservoir.