The carbon dioxide gas flooding has obvious advantages in the development and utilization of low permeability reservoir，but it is easy to produce gas channeling in the process of oil displacement，which causes carbon dioxide to break through the oil-bearing area prematurely. In order to control gas channeling and improve the effect of gas flooding，a foam gel plugging system was prepared by adding foaming agent and crosslinking agent in polyacrylamide solution. Its temperature resistance was evaluated by measuring gel strength，viscosity，foam volume and half-life of foam. Optical microscope and scanning electron microscope were used to study its temperature resistance mechanism，and its plugging performance was evaluated through artificial low permeability fractured core. The results showed that under the condition of 100℃ and 10 g/L salinity，the stability of the foam gel with 0.3% polyacrylamide，0.245% phenolic crosslinking agent，0.0348% aldehydes assistant crosslinking agent，3% xanthan gum foam stabilizer，0.075% non-ionic surfactant foaming agent，and 0.4% deoxidizer thiourea was excellent，and the half-life of the gel was 10 days. The morphology of the foam gel showed that the polymer in the liquid film polymerized at high temperature to form the gel phase，and the structure of the network gel liquid membrane made the foam gel have excellent temperature resistance.The foam gel could form high-strength plugs in low permeability fracture cores，and the gas breakthrough pressure could reach 1020 kPa in the artificial low permeability fractured core with an opening of 0.1 mm. The foam gel had the ability to plug and control gas channeling.