In this letter, a method for the construction of polar codes based on the mutual information approximation (MIA) is proposed for the 4Tb/in2 two-dimensional inter-symbol interference (2D-ISI) channels, such as the bit-patterned magnetic recording (BPMR) and two-dimensional magnetic recording (TDMR). The basic idea is to exploit the MIA between the input and output of a 2D detector to establish a log-likelihood ratio (LLR) distribution model based on the MIA results, which compensates the gap caused by the 2D ISI channel. Consequently, the polar codes obtained by the optimization techniques previously developed for the additive white Gaussian noise (AWGN) channels can also have satisfactory performances over 2D-ISI channels. Simulated results show that the proposed polar codes can outperform the polar codes constructed by the traditional methods over 4Tb/in2 2D-ISI channels.