  Gamma-ray bursts are believed to originate from internal shocks which arise
in an irregular relativistic wind. The process has been thought to be
inefficient, converting only a few percent of the kinetic energy into
gamma-rays. We define ultra efficient internal shocks as those in which the
fraction of emitted energy is larger than the fraction of energy given to the
radiating electrons at each collision.
  We show that such a scenario is possible and even plausible. In our model,
colliding shells which do not emit all their internal energy are reflected from
each other and it causes subsequent collisions, allowing more energy to be
emitted. As an example, we obtain about 60% overall efficiency even if the
fraction of energy that goes to electrons is $\epsilon_e=0.1$ provided that the
shells' Lorentz factor varies between 10 and $10^4$.
  The numerical temporal profile reflects well the activity of the source which
ejects the shells, though numerous collisions take place in this model.
