Two-dimensional magnetic recording (TDMR) by shingled magnetic recording (SMR) draws attention as a next generation technology to increase recording densities in hard disk drive (HDD) [1]. TDMR exploits two-dimensional signal processing using the waveforms reproduced by array head from the intended and adjacent tracks to mitigate the impact of intertrack interference (ITI) [2]. However array head has the issue on the degradation of bit error rate (BER) performance due to head skew [3], [4]. In this study, we evaluate the BER performance of TDMR R/W channel with head skew under the specification of 4 Tbit/inch2 employing low-density parity check (LDPC) coding and iterative decoding system using a two-dimensional finite impulse response (TD-FIR) filter by computer simulation.