Lost circulation is one of the important problems that restricts the speed and efficiency of oil and gas drilling and production. In this study, a resin plugging system was successfully developed for lost circulation formation. The resin plugging system showed excellent performance under high temperature and pressure conditions. The experimental results showed that the compressive strength of the resin plugging material can reach 9.23 MPa after curing, which is significantly higher than that of the traditional polymer gel material. The resin material can achieve effective curing in the temperature range of 60 °C to 100 °C, and the curing time decreases with the increase of temperature and only needs 3.46 h at 140 °C. The microstructure results showed that the resin material can form a chain or three-dimensional network structure after curing, which can effectively increase the toughness and strength of the cured plugging layer. Infrared and thermogravimetric analysis further confirmed the thermal stability of the chemical bonds in the material, and the initial decomposition temperature was about 241 °C, indicating that it had good thermal stability at about 300 °C. In addition, the effects of curing temperature, salinity, and drilling fluid pollution on the properties of the resin plugging agent were also investigated. The results showed that curing agent dosage and curing temperature are the key factors affecting curing time, while salinity and drilling fluid pollution affect the curing strength and overall properties of the materials. After adding 20% KCl polysulfonate drilling fluid, the compressive strength of the consolidated body decreased to 4.55 MPa. This study can provide an efficient and reliable plugging solution for malignant loss formation.