It is well established that, at sub-relativistic intensities, the absorptio
n of laser light by underdense plasmas decreases with increasing pulse inte
nsity as interaction enters a non-linear regime. On the other hand, as the
relativistic interaction regime is reached, further absorption mechanisms c
an be activated which can account for a substantial energy transfer. Using
the particle code WAKE, we performed numerical simulations of the relativis
tic interaction of intense laser pulses with underdense plasmas in conditio
ns that can be experimentally tested. Our simulations show that, while the
relativistic laser intensity generates a population of fast electrons, a co
nsiderable fraction of the pulse energy goes into a population of thermal e
lectrons. These findings open new possibilities for a direct observation of
relativistic interaction processes using high resolution soft X-ray techni
ques.