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

124.ASX	Advanced Stream Redirector
124.DTS	Digital Theater Systems Audio File
124.GXF	General eXchange Format
124.M2V	MPEG-2 Video
124.M3U	MP3 Uniform Resource Locator
124.M4V	MPEG-4 Video File
124.MPEG1	MPEG-1 Video
124.MPEG2	MPEG-2 Video
124.MTS	AVCHD Video File
124.MXF	Material eXchange Format
124.OGM	Ogg Multimedia Container File
124.PLS	Playlist
124.BUP	DVD Information File
124.A52	Dolby Digital AC-3 Compressed Audio File
124.AAC	Advanced Audio Coding Compressed Audio File
124.B4S	Winamp 3+ Playlist
124.CUE	Cue Sheet
124.DIVX	DivX Movie
124.DV	Digital Video
124.FLV	Flash Video
124.M1V	MPEG-1 Video
124.M2TS	MPEG-2 Transport Stream Videos
124.MKV	Matroska Video Stream
124.MOV	Apple QuickTime Movie
124.MPEG4	MPEG-4 Video
124.OMA	OpenMG Audio File
124.SPX	Ogg Speex Audio File
124.TS	DVD Video
124.VLC	VLC Media Player Data
124.VOB	DVD Video Object
124.XSPF	XML Shareable Playlist Format
124.DAT	VCD Video
124.BIN	Binary DVD Video
124.IFO	DVD Information File
124.PART	Partially Downloaded File
124.3G2	3G Mobile Phone Video
124.AVI	Audio Video Interleave
124.MPEG	MPEG Video
124.MPG	MPEG Video
124.FLAC	Free Lossless Audio Codec Compressed Audio FIle
124.M4A	MPEG-4 Audio File
124.MP1	MPEG-1 Audio Layer I
124.OGG	Ogg Multimedia Container File
124.WAV	Waveform Audio
124.XM	Extended Module Audio File
124.3GP	3G Mobile Phone Video
124.SRT	DVD Subtitles File
124.WMV	Windows Media Video
124.AC3	Dolby Digital AC-3 Compressed Audio File
124.ASF	Advanced Systems Format Video
124.MOD	MOD Audio File
124.MP2	MPEG-1 Audio Layer II
124.MP3	MPEG-1 Audio Layer 3
124.MP4	MPEG-4 Part 14 Multimedia Container
124.WMA	Windows Media Audio File
124.MKA	Matroska Audio Stream
124.M4P	Protected AAC File

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