The present invention provides flexible particles for profile control, and a preparation method thereof. The flexible particles at least comprise a water phase substance and an oil phase substance according to a weight ratio of 35:65-25:75, wherein the water phase substance comprises, by weight, 70.77-82.70 parts of water, 15.0-25.0 parts of acrylamide, 1.0-2.0 parts of acrylic acid, 0.6-0.9 part of N,N-methylenebisacrylamide, 0.6-1.2 parts of sodium hydroxide, 0.02-0.03 part of potassium persulfate, and 0.08-0.10 part of 2,2'-azobis(2-methylpropionamidine) dihydrochloride, and the oil phase substance comprises, by weight, 97.71-98.83 parts of n-butane, 1.0-2.0 part of Span 80, 0.05-0.1 part of Tween 80, 0.01-0.02 part of hydrogenated polyisoprene, and 0.01-0.02 part of cetyl polyethylene glycol. The flexible particles of the present invention have characteristics of small particle size, good expansion salt resistance, high expansion multiple, high separable solid content, and rapid dispersion.