A theorem on helicity conservation proved by Moffatt (1969) for the fl
ows of inviscid barotropic fluids is generalized, for steady flows, to
any fluid in which vorticity field lines are material. To make this g
eneralization, the helicity within a volume V enclosed by a material s
urface S must be defined by the volume integral, H-s'(t) = integral(v)
(lambda/J) m . v dV, where v is the fluid velocity, m is a unit vector
tangent to a vorticity line, lambda is the vorticity line stretch (Ca
sey & Naghdi 1991), and J is the determinant of the deformation gradie
nt tensor. For the case of an inviscid barotropic fluid, H-s' differs
only by a constant factor from the helicity integral defined originall
y by Moffatt (1969). The condition under which H-s' is invariant under
steady fluid motion is also the condition necessary and sufficient fo
r the existence of a permanent system of surfaces on which both the st
ream lines and the vorticity lines lie (Sposito 1997). These surfaces
and the helicity invariant H-s' figure importantly in the topological
classification of integrable steady fluid hows, including flows with d
issipation, in which vorticity lines are material.