The magnetic shielding sigma of (3)He is studied. The complete relativistic corrections of order O(alpha(2)), leading QED corrections of order O(alpha(3) ln alpha), and finite nuclear mass effects of order O(m/m(N)) are calculated with high numerical precision. The resulting theoretical predictions for sigma = 59.967 43(10)x10(-6) are the most accurate to date among all elements and support the use of (3)He as a NMR standard.