The present invention provides a flexible gel particle and a flexible gel particle plugging agent prepared from the same. The raw materials for preparing the gel particle comprise, by weight, 6-12wt% of acrylamide, 3-12wt% of temperature tolerant monomer, 5-15wt% of alkali and salt resistant monomer, 0.2-1wt% of partially hydrolyzed polyacrylamide with high and middle molecular weight, 0.02-0.08wt% of an initiator, 0.04-0.1wt% of a crosslinking agent, 0.01-0.1wt% of a retarder, 1-8wt% if a plasticizer and the balance of water. The temperature tolerant monomer includes Si-O bond monomer; the alkali and salt resistant monomer includes acrylate monomer; and the partially hydrolyzed polyacrylamide with high and middle molecular weight has number-average molecular weight of 8-16 million. The flexible gel particle is prepared into a suspension with certain concentration by water or polyacrylamide solution, so as to prepare the flexible gel particle plugging agent. The flexible gel particle plugging agent provided by the invention has the advantages of environment-friendliness, low cost, little pollution to the stratum, no toxicity, and simple preparation process.