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

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

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