A comprehensive study of transport properties and magnetism on β-MnO2 reveals the strong coupling between the conduction electrons and the localized spins which are supposed to form a magnetic helix below TN ∼ 92 K. We also show the direct evidences of the helical magnetism by means of the measurements of the anisotropy in the magnetic susceptibility and the observation of x ray magnetic scatterings on a single crystal of β-MnO2. These results are consistent with proper-type helix model proposed by Yoshimori [J. Phys. Soc. Jpn. 14, p. 807 (1959)]. This model also qualitatively agrees with the anisotropy in magnetoresistance that appears below T N. The pitch of the magnetic helix is not commensurate to the lattice and it is slightly temperature dependent. The intensity of several Bragg peaks drastically changes at T N suggesting that the magnetic ordering is accompanied by a lattice distortion.