Lost circulation is a common and complicated situation in drilling engineering. Serious lost circulation may lead to pressure drop in the well, affect normal drilling operations, and even cause wellbore instability, formation fluid flooding into the wellbore, and blowout. Therefore, appropriate preventive and treatment measures need to be taken to ensure the safe and smooth operation of drilling operations. So, it is necessary to conduct in-depth research on the development and performance of the plugging materials. In this study, urea formaldehyde resin with high temperature resistance and strength was used as the main raw material, and the curing conditions were optimized and adjusted by adding a variety of additives. The curing time, compressive strength, temperature resistance, and other key performance indexes of the resin plugging agent were studied, and a resin plugging agent system with excellent plugging performance was prepared. The formula is as follows: 25% urea formaldehyde resin +1% betaine +1% silane coupling agent KH-570 + 3% ammonium chloride +1% hexamethylenetetramine +1% sodium carboxymethyl cellulose. The optimal curing temperature is between 60 and 80 °C, with a controllable curing time of 1-3 h. Experimental studies examined the rheological and curing properties of the resin plugging agent system. The results showed that the viscosity of the high-strength curable resin system before curing remained stable with increasing shear rates. Additionally, the storage modulus and loss modulus of the resin solutions increased with shear stress, with the loss modulus being greater than the storage modulus, indicating a viscous fluid. The study also investigated the effect of different salt ion concentrations on the curing effect of the resin plugging system. The results showed that formation water containing Na+ at concentrations between 500 mg/L and 10,000 mg/L increased the resin's curing strength and reduced curing time. However, excessively high concentrations at lower temperatures reduced the curing strength. Formation water containing Ca2+ increased the curing time of the resin plugging system and significantly impacted the curing strength, reducing it to some extent. Moreover, the high-strength curable resin plugging agent system can effectively stay in various fracture types (parallel, wedge-shaped) and different fracture sizes, forming a high-strength consolidation under certain temperature conditions for effective plugging. In wedge-shaped fractures with a width of 10 mm, the breakthrough pressure of the high-strength curable resin plugging agent system reached 8.1 MPa. As the fracture width decreases, the breakthrough pressure increases, reaching 9.98 MPa in wedge-shaped fractures with an outlet fracture width of 3 mm, forming a high-strength plugging layer. This research provides new ideas and methods for solving drilling fluid loss in fractured loss zones and has certain application and promotion value.