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

76.ASX	Advanced Stream Redirector
76.DTS	Digital Theater Systems Audio File
76.GXF	General eXchange Format
76.M2V	MPEG-2 Video
76.M3U	MP3 Uniform Resource Locator
76.M4V	MPEG-4 Video File
76.MPEG1	MPEG-1 Video
76.MPEG2	MPEG-2 Video
76.MTS	AVCHD Video File
76.MXF	Material eXchange Format
76.OGM	Ogg Multimedia Container File
76.PLS	Playlist
76.BUP	DVD Information File
76.A52	Dolby Digital AC-3 Compressed Audio File
76.AAC	Advanced Audio Coding Compressed Audio File
76.B4S	Winamp 3+ Playlist
76.CUE	Cue Sheet
76.DIVX	DivX Movie
76.DV	Digital Video
76.FLV	Flash Video
76.M1V	MPEG-1 Video
76.M2TS	MPEG-2 Transport Stream Videos
76.MKV	Matroska Video Stream
76.MOV	Apple QuickTime Movie
76.MPEG4	MPEG-4 Video
76.OMA	OpenMG Audio File
76.SPX	Ogg Speex Audio File
76.TS	DVD Video
76.VLC	VLC Media Player Data
76.VOB	DVD Video Object
76.XSPF	XML Shareable Playlist Format
76.DAT	VCD Video
76.BIN	Binary DVD Video
76.IFO	DVD Information File
76.PART	Partially Downloaded File
76.3G2	3G Mobile Phone Video
76.AVI	Audio Video Interleave
76.MPEG	MPEG Video
76.MPG	MPEG Video
76.FLAC	Free Lossless Audio Codec Compressed Audio FIle
76.M4A	MPEG-4 Audio File
76.MP1	MPEG-1 Audio Layer I
76.OGG	Ogg Multimedia Container File
76.WAV	Waveform Audio
76.XM	Extended Module Audio File
76.3GP	3G Mobile Phone Video
76.SRT	DVD Subtitles File
76.WMV	Windows Media Video
76.AC3	Dolby Digital AC-3 Compressed Audio File
76.ASF	Advanced Systems Format Video
76.MOD	MOD Audio File
76.MP2	MPEG-1 Audio Layer II
76.MP3	MPEG-1 Audio Layer 3
76.MP4	MPEG-4 Part 14 Multimedia Container
76.WMA	Windows Media Audio File
76.MKA	Matroska Audio Stream
76.M4P	Protected AAC File

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