Sub2DivX (old name Srt2DivX)
http://userxp.tripod.com/sub2divx.htm

This program can add subtitles to an avi file using (up to 8) .srt or .idx/sub files and create a new .divx file. Support , and , tags. Auto change font size for long subtitles, in order to fit at maximum width. Set vertical position. Inside alignment (left, center, right) - check picture.Global settings and/or single settings (only for selected subtitles). Support for right to left languages. Preview window

這個程式也可以