SubMagic - SubMagic is a nice and perfect tool to create the new subtitle files and edit the existing one.
SubtitleSync - With SubtitleSync you can easly synchronize your subtitles in your mobile phone or PC.
VEED - Simple Online Video Editing
SubtitleCreator - SubtitleCreator allows you to create new subtitles for your DVD's.
Subtitle Workshop - Subtitle Workshop, a free subtitle editor. Official website - download Subtitle Workshop and get Subtitle Workshop news and information.
Jubler - Jubler is a tool to edit text-based subtitles.