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

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

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