Due to the atomic structure and properties of neutral helium, its spectrum can be an excellent diagnostic of the hot components of the atmosphere of a late-type giant star. Having this in mind, we have studied the formation of the helium lines and continua in the K giant star β Cet. For that purpose different NLTE atmospheric models were constructed. We have also solved the NLTE problem for the formation of lines and continua for a model helium atom consisting of twelve bound levels and three ionized stages.