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

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

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