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

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

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