Up to now, all pulse tube refrigerators operating at the liquid helium temperature range use 4 He as the working¯uid. However, the lambda transition of 4 He is a barrier for reaching temperatures below 2 K. Theoretical analysis in this paper shows that, using 3 He, the temperature limit is below 2 K, and the eciency of a 4 K pulse tube refrigerator can be improved signi®cantly. A threestage pulse tube refrigerator is constructed. A compressor with input power of 4 kW and a rotary valve are used to generate the pressure oscillations. With 4 He, a minimum average temperature of 2.19 K was reached. Replacing 4 He by 3 He, at the same valve settings and operating parameters, the minimum average temperature goes down to 1.87 K and the cooling power at 4.2 K is enhanced about 60%. After ®ne tuning of the valves, a minimum average temperature of 1.78 K was obtained. This is the lowest temperature achieved by mechanical refrigerators. Ó