The boss of die Mannschaft praised the 28-year-old forward as he considers his striking alternatives in the potential absence of Miroslav Klose
After spending months on the bench, Helmes has fallen back into favour with coach Felix Magath, and scored four goals in five games. And Low is impressed with the ex-Koln man.
"We have always known that Helmes has enormous quality for a striker," Low told Bild.
Low then turned his attention to Arsenal defender Per Mertesacker, who has been sidelined since February with an ankle injury.
"His healing process and prognosis is going well," the tariner continued. "He should be back within the first two weeks of April, but we need to see how resilient his foot is.
Low also revealed he may call up more than 23 players to his preliminary Euro 2012 squad if Bayern Munich progress to the Champions League final on May 19. In such an event the team will have to be reduced before Germany fly to Gdansk and finalise their preparations.
"If Bayern reach the final of the Champions League, then it is clear that we will nominate some more players," Low concluded.