In view of the weak ability of water-gas alternations to control gas channeling in offshore low permeability reservoir and the poor temperature resistance level of conventional gas channeling plugging system, an experiment was designed to control gas channeling by using water-gas alternations and microsphere compound flooding. Firstly, through optimizing the water-gas alternations and injection slug, appropriate process parameters were optimized, and on this basis, water-gas alternations and nano-emulsion microsphere was used to compositely control gas channeling. The results show that the optimal water-gas alternating cycle is two cycles, the size of the water-gas alternating slug is 0.2 PV, and the earlier the injection time, the better the sealing and channeling effect. After water-gas alternating, the composite sealing and channeling was carried out with temperature and salt-resistant microspheres, and the final displacement efficiency of the composite sealing and channeling is increased by 26.84% compared with that of continuous gas flooding. The remaining oil in the reservoir can be utilized to the maximum extent to improve the efficiency of gas drive, which provides technical support for gas drive development under complex reservoir conditions.