  We have calculated the mass accumulation efficiency during helium shell
flashes on white dwarfs (WDs) of mass 0.7, 0.8, 0.9, 1.0, 1.1, 1.2, 1.3, and
$1.35 M_{\odot}$ for the helium accretion rates $\log\dot M_{\rm He} \
(M_{\odot}$ yr$^{-1}) = -7.4$ to -5.8. This efficiency is a crucial factor for
binary evolutions of Type Ia supernovae. For less massive WDs ($< 0.8 \
M_{\odot}$) no wind mass loss occurs and all the accreted mass accumulates on
the WD if the Roche lobe size is large enough. The efficiency takes the minimum
values in between 1.1 and 1.2 $M_{\odot}$ WD for a given mass accretion rate
and increases in both less and more massive WDs. The mass accumulation
efficiency is larger than 0.5 for $\log\dot M_{\rm He} \geq -6.72$ in all the
WD masses.
