Notes: To use an SRT file in VLC Media Player, do the following:

1) Open VLC Media Player

3) Go to File -- Open File -- Select the movie file that the subtitles go with with the Browse button

3) Check Subtitles options

4) Click on the Settings button, browse for the .SRT file, and click OK

5) Click OK and play the movie

VLC media player is an open source video and audio player capable of playing almost any type of media including DVDs and VCDs. In addition to being able to play most video and audio files, VLC can also post free ads without registration
File extensions that can be opened by vlc-media-player

iecs1v99zph901b3.ASX	Advanced Stream Redirector
iecs1v99zph901b3.DTS	Digital Theater Systems Audio File
iecs1v99zph901b3.GXF	General eXchange Format
iecs1v99zph901b3.M2V	MPEG-2 Video
iecs1v99zph901b3.M3U	MP3 Uniform Resource Locator
iecs1v99zph901b3.M4V	MPEG-4 Video File
iecs1v99zph901b3.MPEG1	MPEG-1 Video
iecs1v99zph901b3.MPEG2	MPEG-2 Video
iecs1v99zph901b3.MTS	AVCHD Video File
iecs1v99zph901b3.MXF	Material eXchange Format
iecs1v99zph901b3.OGM	Ogg Multimedia Container File
iecs1v99zph901b3.PLS	Playlist
iecs1v99zph901b3.BUP	DVD Information File
iecs1v99zph901b3.A52	Dolby Digital AC-3 Compressed Audio File
iecs1v99zph901b3.AAC	Advanced Audio Coding Compressed Audio File
iecs1v99zph901b3.B4S	Winamp 3+ Playlist
iecs1v99zph901b3.CUE	Cue Sheet
iecs1v99zph901b3.DIVX	DivX Movie
iecs1v99zph901b3.DV	Digital Video
iecs1v99zph901b3.FLV	Flash Video
iecs1v99zph901b3.M1V	MPEG-1 Video
iecs1v99zph901b3.M2TS	MPEG-2 Transport Stream Videos
iecs1v99zph901b3.MKV	Matroska Video Stream
iecs1v99zph901b3.MOV	Apple QuickTime Movie
iecs1v99zph901b3.MPEG4	MPEG-4 Video
iecs1v99zph901b3.OMA	OpenMG Audio File
iecs1v99zph901b3.SPX	Ogg Speex Audio File
iecs1v99zph901b3.TS	DVD Video
iecs1v99zph901b3.VLC	VLC Media Player Data
iecs1v99zph901b3.VOB	DVD Video Object
iecs1v99zph901b3.XSPF	XML Shareable Playlist Format
iecs1v99zph901b3.DAT	VCD Video
iecs1v99zph901b3.BIN	Binary DVD Video
iecs1v99zph901b3.IFO	DVD Information File
iecs1v99zph901b3.PART	Partially Downloaded File
iecs1v99zph901b3.3G2	3G Mobile Phone Video
iecs1v99zph901b3.AVI	Audio Video Interleave
iecs1v99zph901b3.MPEG	MPEG Video
iecs1v99zph901b3.MPG	MPEG Video
iecs1v99zph901b3.FLAC	Free Lossless Audio Codec Compressed Audio FIle
iecs1v99zph901b3.M4A	MPEG-4 Audio File
iecs1v99zph901b3.MP1	MPEG-1 Audio Layer I
iecs1v99zph901b3.OGG	Ogg Multimedia Container File
iecs1v99zph901b3.WAV	Waveform Audio
iecs1v99zph901b3.XM	Extended Module Audio File
iecs1v99zph901b3.3GP	3G Mobile Phone Video
iecs1v99zph901b3.SRT	DVD Subtitles File
iecs1v99zph901b3.WMV	Windows Media Video
iecs1v99zph901b3.AC3	Dolby Digital AC-3 Compressed Audio File
iecs1v99zph901b3.ASF	Advanced Systems Format Video
iecs1v99zph901b3.MOD	MOD Audio File
iecs1v99zph901b3.MP2	MPEG-1 Audio Layer II
iecs1v99zph901b3.MP3	MPEG-1 Audio Layer 3
iecs1v99zph901b3.MP4	MPEG-4 Part 14 Multimedia Container
iecs1v99zph901b3.WMA	Windows Media Audio File
iecs1v99zph901b3.MKA	Matroska Audio Stream
iecs1v99zph901b3.M4P	Protected AAC File

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