The high-energy electron impact excitation cross sections are directly proportional to the generalized oscillator strengths (GOSs) of the target (an atom or molecule). In the present work, the GOSs of helium from the ground state to , , and adjacent continuum excited states are calculated by a modified -matrix code within the first Born approximation. In order to treat the bound-bound and bound-continuum transitions in a unified manner, the GOS density (GOSD) is defined based on the quantum defect theory. The GOSD surfaces of , , and channels are calculated and tested stringently by the recent experiments. With the recommended GOSD surfaces with sufficient accuracy, the GOSDs (i.e., GOSs) from the ground state into all , , and excited states of helium can be obtained by interpolation. Thus, the high-energy electron impact excitation cross sections of all these excited states can be readily obtained. In addition to the high-energy electron impact excitation cross sections, a scheme to calculate the cross sections in the entire incident energy range is discussed.