In order to promote the helium exploration and deepen the understanding of helium accumulation theory, the distribution of helium source rocks and the conditions of helium migration channels in Linfen–Yuncheng basin has been analyzed with regional aeromagnetic interpretation data, element geochemical experiments and tectonic evolution data. Then, the study on the characteristics of helium carrier reservoir dominated by geothermal and resources has been carried out by collecting geothermal, gas survey and geophysical exploration data. The main results are as follows: ① There are two Helium source conditions, which are mantle upwelling and bauxite series in Benxi Formation. ② The deep faults controlling the basin and depression have connected the deep helium source and the pre–Cenozoic strata. The normal faults developed in the basin have greatly improved the connectivity between the pre–Cenozoic strata. They provide good channels for helium migration. ③ The geological conditions of hydrocarbon generation and accumulation of coal measure gas in the Permo–carboniferous system in Linfen and Hongdong areas are superior. Based on helium source, transportation, carrier and other enrichment factors, it is considered that Majiagou Formation of Middle Ordovician in Linfen–Yuncheng Basin is a main helium rich geothermal reservoir. In addition, the prospecting prospect of helium rich coal measure gas of Shanxi Formaion and Taiyuan Formation in Linfen and Hongdong areas is broad.