Abstract The non-relativistic energies have been determined for the singlet and triple S states (1¹S, 2¹S and 2³S) of the helium like two electron system. Calculations were based on a finite set of orbitals of the order 7. The set, which includes Laguerre polynomials, is expressed as a superposition of configurations built up from one-electron wave functions or orbitals and approximates the exact wave function. Application of the variational principle leads to a system of linear equations....