A system and method for recovering helium-3 from helium. A distillation column having a top section that is smaller in diameter than a main section is provided. The column also includes an intermediate condenser that condenses vapor from the main section and above a helium feed stream. Reflux to the column can be provided by liquid helium-3 from a conduit or from an overhead condenser. In a preferred cycle, the distillation column is operated at a subatmospheric pressure, and in a temperature range between 2.3 K and 4.3 K.