Surgical scene simulation plays a crucial role in surgical education and simulator-based robot learning. Traditional approaches for creating these environments with surgical scene involve a labor-intensive process where designers hand-craft tissues models with textures and geometries for soft body simulations. This manual approach is not only time-consuming but also limited in the scalability and realism. In contrast, data-driven simulation offers a compelling alternative. It has the potential to automatically reconstruct 3D surgical scenes from real-world surgical video data, followed by the application of soft body physics. This area, however, is relatively uncharted. In our research, we introduce 3D Gaussian as a learnable representation for surgical scene, which is learned from stereo endoscopic video. To prevent over-fitting and ensure the geometrical correctness of these scenes, we incorporate depth supervision and anisotropy regularization into the Gaussian learning process. Furthermore, we apply the Material Point Method, which is integrated with physical properties, to the 3D Gaussians to achieve realistic scene deformations. Our method was evaluated on our collected in-house and public surgical videos datasets. Results show that it can reconstruct and simulate surgical scenes from endoscopic videos efficiently-taking only a few minutes to reconstruct the surgical scene-and produce both visually and physically plausible deformations at a speed approaching real-time. The results demonstrate great potential of our proposed method to enhance the efficiency and variety of simulations available for surgical education and robot learning.