The compact helical fusion reactor FFHR-b2 is a multipurpose HElical Volumetric Neutron Source (HEVNS) available as the component test facility to test the divertor and blanket systems. In the latest design, three new technologies of the HTS (High-Temperature Superconducting) conductor, the ceramic pebble divertor, and the cartridge-type blanket are adopted. Tin-based functional liquid metals (FLMs) including lithium are considered as the working fluid for the blanket. The FLMs have multi functions of low vapor pressure, low density, low melting point, low corrosiveness, high tritium breeding ratio, and so on. The target construction cost of the FFHR-b2 has been set to 200 billion JPY. The main target of FFHR-b2 is to demonstrate the fusion gain larger than one. To achieve this in a relatively small device, the tangential Neutral Beam Injection (NBI) heating with a moderate energy of 80 keV is adopted for the FFHR-b2. The beam-plasma fusion with 5 MW of NBI heating can produce a fusion power of 5 MW that is larger than the absorbed power of 3 MW.