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

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

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