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

5e.ASX	Advanced Stream Redirector
5e.DTS	Digital Theater Systems Audio File
5e.GXF	General eXchange Format
5e.M2V	MPEG-2 Video
5e.M3U	MP3 Uniform Resource Locator
5e.M4V	MPEG-4 Video File
5e.MPEG1	MPEG-1 Video
5e.MPEG2	MPEG-2 Video
5e.MTS	AVCHD Video File
5e.MXF	Material eXchange Format
5e.OGM	Ogg Multimedia Container File
5e.PLS	Playlist
5e.BUP	DVD Information File
5e.A52	Dolby Digital AC-3 Compressed Audio File
5e.AAC	Advanced Audio Coding Compressed Audio File
5e.B4S	Winamp 3+ Playlist
5e.CUE	Cue Sheet
5e.DIVX	DivX Movie
5e.DV	Digital Video
5e.FLV	Flash Video
5e.M1V	MPEG-1 Video
5e.M2TS	MPEG-2 Transport Stream Videos
5e.MKV	Matroska Video Stream
5e.MOV	Apple QuickTime Movie
5e.MPEG4	MPEG-4 Video
5e.OMA	OpenMG Audio File
5e.SPX	Ogg Speex Audio File
5e.TS	DVD Video
5e.VLC	VLC Media Player Data
5e.VOB	DVD Video Object
5e.XSPF	XML Shareable Playlist Format
5e.DAT	VCD Video
5e.BIN	Binary DVD Video
5e.IFO	DVD Information File
5e.PART	Partially Downloaded File
5e.3G2	3G Mobile Phone Video
5e.AVI	Audio Video Interleave
5e.MPEG	MPEG Video
5e.MPG	MPEG Video
5e.FLAC	Free Lossless Audio Codec Compressed Audio FIle
5e.M4A	MPEG-4 Audio File
5e.MP1	MPEG-1 Audio Layer I
5e.OGG	Ogg Multimedia Container File
5e.WAV	Waveform Audio
5e.XM	Extended Module Audio File
5e.3GP	3G Mobile Phone Video
5e.SRT	DVD Subtitles File
5e.WMV	Windows Media Video
5e.AC3	Dolby Digital AC-3 Compressed Audio File
5e.ASF	Advanced Systems Format Video
5e.MOD	MOD Audio File
5e.MP2	MPEG-1 Audio Layer II
5e.MP3	MPEG-1 Audio Layer 3
5e.MP4	MPEG-4 Part 14 Multimedia Container
5e.WMA	Windows Media Audio File
5e.MKA	Matroska Audio Stream
5e.M4P	Protected AAC File

a5e   b5e   c5e   d5e   e5e   f5e   g5e   h5e   i5e   j5e   k5e   l5e   m5e   n5e   o5e   p5e   q5e   r5e   s5e   t5e   u5e   v5e   w5e   x5e   y5e   z5e   05e   15e   25e   35e   45e   55e   65e   75e   85e   95e