Helium is a low-density, inert, monoatomic gas that is widely used in medical applications. In respiratory care, Helium is mainly used as an adjunct therapy for patients with severe upper airway obstruction and asthma. To better understand the action mechanism of helium, the physical properties of several therapeutic gas mixtures with helium are calculated using kinetic theory. Flow in a simplified lung airways model is also shown to support the discussion of helium’s respiratory benefits, including reduced work of breathing.