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

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

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