In eukaryotic nerve cells, K+ concentrations at rest are higher inside the cell than outside the cell. On the other hand, Na+ and Cl- usually present at higher concentrations outside the cell. This is what makes concentration gradient across the membrane. The resting membrane potential is determined by concentration gradients of ions across the membrane and by movement of those ions via transport channels. Because the membrane is much more permeable to K+ than to Na, the resting potential is close to the equilibrium potential of K+.