In view of the problems of polymer cross-linked elastic particle plugging agents commonly used in oilfields, including easy shear, poor temperature resistance, and weak plugging strength for large pores, the introduction of particles with certain rigidity and network structure, and cross-linking with a polymer monomer can improve the structural stability, temperature resistance, and plugging effect, and the preparation method is simple and low-cost. An interpenetrating polymer network (IPN) gel was prepared in a stepwise manner. The conditions of IPN synthesis were optimized. The IPN gel micromorphology was analyzed by SEM and the viscoelasticity, temperature resistance, and plugging performance were also evaluated. The optimal polymerization conditions included a temperature of 60 °C, a monomer concentration of 10.0–15.0%, a cross-linker concentration of 1.0–2.0% of monomer content, and a first network concentration of 20%. The IPN showed good fusion degree with no phase separation, which was the prerequisite for the formation of high-strength IPN, whereas particle aggregates reduced the strength. The IPN had better cross-linking strength and structural stability, with a 20–70% increase in the elastic modulus and a 25% increase in temperature resistance. It showed better plugging ability and erosion resistance, with the plugging rate reaching 98.9%. The stability of the plugging pressure after erosion was 3.8 times that of a conventional PAM-gel plugging agent. The IPN plugging agent improved the structural stability, temperature resistance, and plugging effect of the plugging agent. This paper provides a new method for improving the performance of a plugging agent in an oilfield.