We've just added Easy Subtitles Synchronizer (ESS) to our software section. Easy Subtitles Synchronizer is a freeware tool that attempts to make the job of subtitle editing, in particular subtitle synchronization, a bit easier. Both SRT and SUB subtitle files are supported at the moment.
Downloaded subtitles or even subtitles that you create yourself often have the problem of not being in synch with the movie, with the subtitles appearing too early, too late, and the problem getting worse as the movie goes on. With Easy Subtitles Synchronizer, you can easily repair these sorts of problems.
Despite the name, Easy Subtitles Synchronizer also allows you to edit subtitles (add, edit, remove new lines), using VLC player or Windows Media Player to preview edits in real time. You can even download subtitles, via opensubtitles.org, from within the software itself.
A lot of other features are included, such as the ability to remove annoying formatting tags, search and replace, merge, split subtitle files and many many other features.
And best of all: it's free!
Easy Subtitles Synchronizer software page
Official website for ESS