The Aegisub Project is a subtitle editor.
Server 1 Official Download
create readable subtitles for your SBS (side-by-side) or Over/Under 3D movies.
visualize and make modifications to the subpics directly inside the VOB files.
Search for and download subtitles from various web sites.
play .SRT files in a partially transparent window which can be laid over player
convert various subtitles to .SRT and set the limitation so no cutoff