Liquid helium has important applications in infrared wavelength detection, superconducting quantum interference, and so on. Regenerative refrigerators are generally applied for small-scale applications. However, the liquefaction efficiency of helium is not high. The main reason is the contradiction between the large sensible heat load and the limited refrigeration efficiency at 4.2 K. A novel method of temperature-distributed regenerative refrigeration, which generates the refrigeration power over a wide temperature range based on real gas effects, is theoretically studied using the 3He working fluid for the first time. The liquefaction rate and efficiency of helium is improved because of a smaller entropy generation with this temperature-distributed method. The temperature-distributed refrigeration power of the 3He working fluid is larger than that of 4He when the absolute pressure is smaller, because the critical pressure of 3He is lower; while such a refrigeration power of 3He distributes at a lower temperature range that of 4He at the same reduced pressure because the critical temperature of 3He is lower. The liquefaction rate reaches 50.5 L/d when the cold-end refrigeration power is 1.5 W. This rate is 2–3 times that of liquefying with only the cold end with 4He or 3He. Furthermore, the liquefaction efficiency (FOM) increases with the rise in pressure. The theoretical FOM is 47.7% at a reduced pressure of 61.7 (14.1 MPa), which is a 7% improvement over the case with 4He (44.7%). These results demonstrate advantages of using the temperature-distributed method with 3He, thus opening up a new avenue for further researches in helium liquefaction systems.