Aiming at the difficult lifting problem of ultra-deep heavy oil-water two phase mixture forming during the process of fluid lifting in wellbore, a high temperature and high pressure vertical tube flow set was used to experimentally study the heavy oil and water two phases flow pressure drop before and after adding emulsifiers with different water cuts under high temperature (30~130 ℃) and high pressure (0.1~50 MPa). The results show that the pressure drop loss increased gradually with increasing in water holdup and reached the maximum value near the phase transition point, then decreased sharply with increasing in water cut after phase transition point. The higher the velocity was, the greater the pressure drop loss will be. However, when the velocity increased to a certain value, the increase of pressure drop tends to be gentle due to the shear thinning characteristics of heavy oil at high velocity. On the basis of the experimental data under high temperature/pressure conditions and the existed models, a heavy oil water two-phase pressure drop calculation model was proposed and fixed. The fitting degree between the experimental data and the model is above 0.97. A pressure difference map of heavy oil with different viscosities and oil-water ratios was also proposed, which provides a new method to further accurately predict wellbore pressure drop of heavy oil with different water cuts.