Liquid Helium - sswelm/KSPInterstellar GitHub Wiki
Helium which is commonly found on Kerbin and which has been liquified for dense storage purposes. This material can be procured from the VAB.
Used to cool scientific instruments (currently only the IR Telescope uses this resource). Liquid Helium is contained in a special Helium Cryostat which is a 1m part. Liquid Helium is difficult to store as it is constantly boiling off, the rate at which it does so varies on whether the unit has sufficient power to keep itself cool. Note that even powered units still have some Liquid Helium boil off, but at a considerably slower rate.
This material is different from Helium-3 which is used in some reactor designs.