Helium exists in two states of matter at standard conditions:

* Gas: This is the most common state of helium at room temperature and atmospheric pressure. It is colorless, odorless, and tasteless.

* Liquid: Helium can be liquefied at extremely low temperatures, specifically below -268.93 °C (-452.07 °F). Liquid helium is used in many scientific applications, such as MRI machines and particle accelerators.

While it is not commonly encountered, helium can also exist as a solid under extremely high pressure and low temperatures.

Here is a summary:

* Standard conditions: Gas

* Low temperature: Liquid

* High pressure and low temperature: Solid