B737 ON SHORT FINAL TO ELP AT 400 FT; EXPERIENCED TCAS TA WITH HELI OPERATING AT LOW ALT OVER ROAD PARALLEL TO LNDG RWY; TFC ISSUED.

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FLT WAS ABOUT 25 NM N OF ELP DSNDING TO 9000 FT MSL. WE CALLED THE ARPT IN SIGHT AND REQUESTED A VISUAL APCH. EL PASO TWR RESPONDED WITH 'CLRED VISUAL APCH RWY 22; MAINTAIN 5000 FT UNTIL ESTABLISHED ON FINAL FOR 2 HELIS IN TFC PATTERN AT BIGGS AFB. I'M NOT TALKING WITH THEM.' WE TURNED FINAL AT 5200 FT MSL; INTERCEPTED RWY 22 LOC AND GS DOWN. AT 400 FT AGL; WE GOT A TCAS ALERT FOR A YELLOW; ROUND TARGET AT -300 FT FROM OUR POS. THE CAPT FOCUSED ON LNDG BECAUSE WE WERE RIGHT ABOVE THE GND WHILE I DIVERTED MY ATTN TO FIND THE ENCROACHING TARGET. ABOUT 10 SECONDS LATER; IN THE DARK; I SPOTTED A HELI JUST ABOVE THE GND; TRACKING A ROAD THAT PARALLELS THE RWY 22 FINAL COURSE; HEADED IN THE OPPOSITE DIRECTION TOWARDS US. BY THE TIME I SPOTTED THE HELI; WE MIGHT HAVE 100-200 FT VERT SEPARATION AND 1/2 SM AT THE MOST. IT WAS VERY DARK OUT WITH NO MOON. WHEN THE TWR CTLR TOLD US WE HAD TFC OFF OUR R WING; I TOLD HIM WE ALREADY GOT A TCAS ALERT ON THE HELI. AFTER LNDG; A DISCUSSION BTWN US AND EL PASO TWR BEGAN OVER THE FREQ. THE TWR CTLR HAS RPTED MANY TIMES HOW HE THINKS THE CLOSE HELI OPS HAVE SACRIFICED SAFETY BUFFER AND PRACTICES. NO CHANGES HAVE BEEN MADE AS A RESULT OF HIS CONCERNS. THIS HELI WAS GOOFING OFF; FOLLOWING A ROAD RIGHT NEXT TO OUR RWY.