Optical guided mode observations of the transient director profile (optical tensor distribution) during the relaxation of a 90 ± twisted nematic cell directly reveals backflow. In the first 6 ms of the relaxation process, after a voltage across the cell is removed, the midplane tilt of the director increases, reaching a maximum value of 101 ± at 1.4 ms. This increase in midplane tilt is attributed to coupling between fluid flow (backflow) and director reorientation. A 270 ± twisted state of the opposite handedness to the 90 ± twisted state found at equilibrium is shown to exist during the backflow period. Good fits of theoretical models with experimentally determined time dependent director profiles yield the viscosity coefficients.