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

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

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