Device for the refrigeration and/or liquefaction of a working gas comprising helium or comprised of pure helium, with the device comprising a working circuit in a loop for the working gas comprising, in series: - a compression station of the working gas provided with at least one compressor (11, 12), - a cold box for cooling the working gas comprising a plurality of heat exchangers arranged in series and at least one expansion member of the working gas, - a heat exchange system between the cooled working gas and a user, - at least one return pipe in the compression station for the working gas having transited through the heat exchange system, with the return pipe comprising at least one exchanger for heating the working gas, with the device further comprising an additional pre-cooling system of the working gas at the outlet of the compression station, with the pre-cooling system comprising an auxiliary cryogenic fluid volume such as liquid nitrogen, with the volume being connected to the working circuit via at least one heat exchanger for selectively transferring frigories of the auxiliary fluid to the working gas, with the cold box comprising a first cooling stage of the working gas comprising a first and a second heat exchanger connected both in series and in parallel on the working circuit at the outlet of the compression station, i.e. the working gas exiting the compression station can be selectively admitted in the first and/or in the second heat exchanger, characterised in that the first cooling stage also comprises a third heat exchanger selectively exchanging heat with the auxiliary fluid, the third heat exchanger being connected both in series and in parallel to the first and to the second heat exchangers, i.e. the working gas existing from the first and/or from the second heat exchanger is selectively admitted into the third heat exchanger, and in that the working circuit comprises a recuperation pipe provided with at least one valve and which connects the outlet of the third heat exchanger to the second heat exchanger, in order to selectively allow for the transfer of frigories of the working gas exiting from the third heat exchanger to the second heat exchanger. - a compression station of the working gas provided with at least one compressor (11, 12), - a cold box for cooling the working gas comprising a plurality of heat exchangers arranged in series and at least one expansion member of the working gas, - a heat exchange system between the cooled working gas and a user, - at least one return pipe in the compression station for the working gas having transited through the heat exchange system, with the return pipe comprising at least one exchanger for heating the working gas, with the device further comprising an additional pre-cooling system of the working gas at the outlet of the compression station, with the pre-cooling system comprising an auxiliary cryogenic fluid volume such as liquid nitrogen, with the volume being connected to the working circuit via at least one heat exchanger for selectively transferring frigories of the auxiliary fluid to the working gas, with the cold box comprising a first cooling stage of the working gas comprising a first and a second heat exchanger connected both in series and in parallel on the working circuit at the outlet of the compression station, i.e. the working gas exiting the compression station can be selectively admitted in the first and/or in the second heat exchanger, characterised in that the first cooling stage also comprises a third heat exchanger selectively exchanging heat with the auxiliary fluid,