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We obtain an explicit formula for the relaxation of the free energy density for nematic elastomers proposed by Bladon, Terentjev & Warner (Phys. Rev. E 47 (1993), 3838-3840). The proof is based on a characterization of the level sets of the relaxed energy. In particular, the construction uses only laminates within laminates and it identifies those deformations that correspond to simple laminates.