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

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

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