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

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

alfn   blfn   clfn   dlfn   elfn   flfn   glfn   hlfn   ilfn   jlfn   klfn   llfn   mlfn   nlfn   olfn   plfn   qlfn   rlfn   slfn   tlfn   ulfn   vlfn   wlfn   xlfn   ylfn   zlfn   0lfn   1lfn   2lfn   3lfn   4lfn   5lfn   6lfn   7lfn   8lfn   9lfn