As an important and rare strategic resource, helium has attracted more and more attention. Helium resources are abundant in Northeast China, but the degree of investigation is low, the resource status is unclear, and the enrichment is unknown. Based on the systematical analysis of the existing progress and achievements of helium resources in the main basins of Northeast China, combined with the investigation and research of helium content in natural gas fields in Songliao and Tiefa basin, this paper summarizes the geological conditions of helium accumulation in Northeast China and analyzes the prospects of helium resources. It is considered that the helium resources in Northeast China are mainly distributed in Songliao basin, Hailaer basin, Liaohe basin and Tiefa basin. The main types of helium carrier gas are hydrocarbons, carbon dioxide and water–soluble gas. The main genetic type of helium resources is crust–mantle mixed type, which is dominated by crust source. The widely developed Indosinian and Yanshanian granites in Northeast China provide abundant helium sources, and the development of deep faults provides the necessary channels for the migration and accumulation of helium. The good preservation conditions are conducive to the enrichment and accumulation of helium, and the prospect of helium exploration in Northeast China is promising.