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

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

ape   bpe   cpe   dpe   epe   fpe   gpe   hpe   ipe   jpe   kpe   lpe   mpe   npe   ope   ppe   qpe   rpe   spe   tpe   upe   vpe   wpe   xpe   ype   zpe   0pe   1pe   2pe   3pe   4pe   5pe   6pe   7pe   8pe   9pe