We have studied the ratio (n/s) of the shear viscosity η to the density of entropy s for helium as a function of the temperature and have established that the minimal value, (n/s)min, satisfies the Kovtun-Son-Starinets inequality, (n/s)min ≥ (h/4ΠKB). © V.G. BAR'YAKHTAR, E.D. BELOKOLOS, O.N. GOLUBEVA, A.D. SUKHANOV, 2014.