Ankesh, you beat me to it. Thanks. Much obliged.

If you do any preliminary research on subtitling
software, you'll be sure to run across the popular,
Subtitle Workshop.

Me? I prefer FurySync in addition to Subtitle Horse.
Here's Furysync's address:
http://freecorp.free.fr/ENG/furysync.htm

Do I need to say it? Ok...it's freeee!

God loves you.
Brent.