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

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

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