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

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

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