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

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

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