Hope this is useful for you!!!!
*Gaupol Subtitle Editor
Gaupol is an editor for text-based subtitle files. It supports multiple subtitle file formats and provides means of correcting texts and timing subtitles to match video.
Gnome Subtitles is a subtitle editor for the GNOME desktop. It supports the most common
text-based subtitle formats and allows for subtitle editing, translation and synchronization.
Gnome Subtitles is targeted to the GNU/Linux Operating System and released under the GNU General Public License (GPL).
Jubler is a tool to edit text-based subtitles. It can be used as an authoring software for new subtitles or as a tool to convert, transform, correct and refine existing subtitles. The most popular subtitle formats can be used. Preview of the subtitles in realtime or in design time, spell checking, translation mode and styles editing are some of the main features.
It is open source under a liberal (GNU) public licence. It is written in Java 5.0 (a.k.a. Java 1.5.0) in order to be really multi-platform. It has been tested under Linux, Windows XP and Mac OS X.
I expect comments from everyone, has anyone tried any of these? Any suggestion?