Gravitational potential $= \frac{work}{mass}$ Hence, SI unit gravitational potential $\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ = \frac{unit\ of\ work}{unit\ of\ mass}$ $\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ = \frac{J}{kg} = {Jkg}^{- 1}\ or\ \ {ms}^{- 2}$