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

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

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