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

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

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