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

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

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