Abstract: During heavy oil recovery in the Bohai Oilfield, substantial emulsification of oil and water occurred, primarily forming water-in-oil (W/O) emulsions. This phenomenon could alter fluid dynamics within the subsurface porous media, potentially impacting well production performance. To elucidate the properties of water-in-oil emulsions and their associated liquid resistance effects, this study conducted a series of rheological tests, microscopic examinations, and injection experiments. The results show that the droplet size and distribution of water-in-oil emulsions were primarily influenced by shear rate and water content, which in turn modified emulsion viscosity. The stability of water-in-oil emulsions was reduced when they flowed through porous media. The increase in emulsion viscosity and the liquid resistance effect collectively enhanced the seepage resistance of water-in-oil emulsions flowing through porous media. Notably, when the emulsion droplet size exceeded the pore throat size, over 90% of the total seepage resistance was attributable to the liquid resistance effect. Conversely, when the majority of the emulsion droplets were smaller than the pore throat, the viscosity accounted for more than 60% of the seepage resistance. Water-in-oil emulsions flowed through cores with permeabilities ranging from 50 to 100 mD, exhibiting threshold pressure gradients between 35 and 43 MPa/m. At a core permeability of 300 mD, the threshold pressure gradient was significantly reduced to 1 MPa/m. The presence of a water-in-oil emulsion in the reservoir could result in a production pressure differential falling below the threshold pressure, thereby reducing reservoir productivity.