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

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

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