What is the longest wait before a draw offer is accepted? If I understand correctly, once player A makes a draw offer, the opponent player B retains the right to accept the draw offer as long as player B does not rejected it verbally, or touch a piece with the intention of moving or capturing it. So technically player B may spend as much time as he has left on the clock, say 60 minutes, before accepting the draw offer and once the draw offer is made, player A is not allowed to withdraw it.

So what is the longest record of waiting time before a draw offer is accepted?
There are no records of that.  We can possibly  tell of some long ones we heard of but the question cannot be answered for THE LONGEST wait.