Abstract: Helium is recognized as a strategic scarce resource. The Mabei Area in the Qaidam Basin exhibits helium contents significantly exceeding industrial standards, indicating substantial resource potential. However, the mechanisms controlling its differential enrichment remain poorly understood, hindering resource exploration and development. This study investigates the primary controlling factors and enrichment patterns of helium in the Mabei Area by integrating previous research findings with gas composition measurements and geochemical analyses of basement rocks. The results indicate that helium concentrations in nine natural gas samples range from 0.07% to 0.29%, all surpassing industrial grades, with notable variation among blocks （Mabei-8 > Maxi-1 > Mabei-1）. Uranium and thorium contents in different basement rock types are 1.92-3.50 μg/g and 14.90-18.80 μg/g, respectively. Among these, the Paleoproterozoic granitic gneiss basement is identified as the primary helium source rock, characterized by its old formation age, large volume, and prolonged helium generation history. Faults and tectonic activities in the study area form a migration pathway for helium-rich fluids through the Maxian fault system and its derived faults, combined with the bedrock unconformity surface. Differential tectonic uplift during the late Himalayan period provides the driving force for helium-rich fluid migration and serves as a key controlling factor for helium accumulation. Helium content in different blocks is governed by varying uplift intensities and natural gas charging strengths. The Mabei-8 block experiences the most significant late Himalayan uplift, representing the primary reason for its helium enrichment, while the Maxi-1 block undergoes intense hydrocarbon charging that dilutes helium concentration. The enrichment pattern is summarized as “basement generation-aqueous phase storage-late tectonic-driven migration-gas phase transport-accumulation in structural highs”. This study systematically identifies the main controlling factors of differential helium enrichment in the Mabei Area and establishes a comprehensive enrichment model, providing guidance for identifying favorable exploration targets and optimizing drilling locations.