The existing gel has the problems of short gel time，poor dilution resistance and poor long-term stability under high temperature formation conditions. Based on a two-level cross-linked structure design，a temperature and salt-resistant double cross-linked gel profile control and plugging agent was synthesized using glycidyl methacrylate（GMA）and diethylene glycol dimethacrylate（EDMA）as copolymer monomers，tert-butyl hydroperoxide（TBHP）as the initiation system，polyethylene glycol （PEG）as organic solvent，and fumed silica（AEROSIL）as the reinforcing agent. The effects of each component dosage on the gelling time and storage modulus of the gel were studied. The performance of viscoelasticity，aging stability，dilution resistance to formation water and plugging property of the gel were investigated. The results showed that the optimal formula of gel system was 10% GMA+ 0.7% EDMA+ 0.066% TBHP+3% AEROSIL，and the rest was PEG solvent. The initial viscosity of the system was 315 mPa·s，the gelling time was 2—10 hours，the storage modulus was 5230 Pa，and the compressive strength was 0.221 MPa. After aging for 30 days at the temperature of 140 ℃ in the simulated formation water with a salinity of 2.2×10⁵ mg/L，there was no volume shrinkage，and the storage modulus could reach more than 4000 Pa. The gel had good dilution resistance to formation water. When adding formation water with volume fraction of 40%，the shear strength of the gel was reduced by about 18%，but the storage modulus could still reach more than 4000 Pa. The gel base fluid showed good injection stability，and the reverse breakthrough pressure gradient in the displacement experiment reached 5.5 MPa/m，the mechanical strength of the formed gel could meet the needs of plugging fracture channels. A potential plugging and regulating material for high-temperature and high-salinity reservoirs was provided.