The empirical formula of a compound containing 60.3 percent magnesium and 39.7 oxygen can be determined as follows:

1. Assume a 100-gram sample of the compound. This means that we have 60.3 grams of magnesium and 39.7 grams of oxygen.

2. Convert the masses to moles using the respective molar masses:

- Molar mass of Mg = 24.305 g/mol

- Molar mass of O = 16.00 g/mol

Moles of Mg = 60.3 g / 24.305 g/mol = 2.48 mol

Moles of O = 39.7 g / 16.00 g/mol = 2.48 mol

3. Determine the mole ratio by dividing the moles of each element by the smallest number of moles:

Mole ratio of Mg: 2.48 mol / 2.48 mol = 1

Mole ratio of O: 2.48 mol / 2.48 mol = 1

4. Write the empirical formula using the mole ratios as subscripts:

Empirical formula: MgO

Therefore, the empirical formula of the compound is MgO.