Approximating the set of terms reachable by rewriting finds more and more applications ranging from termination proofs of term rewriting systems, cryp- tographic protocol verification to static analysis of programs. However, since approximation techniques do not take rewriting strategies into account, they build very coarse approximations when rewriting is constrained by a specific strategy. In this work, we propose to adapt the Tree Automata Completion algorithm to accurately approximate the set of terms reachable by rewriting under the inner- most strategy. We prove that the proposed technique is sound and precise w.r.t. innermost rewriting. The proposed algorithm has been implemented in the Timbuk reachability tool. Experiments shows tha...