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

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

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