Subtitle Edit - Free subtitle editor with visual sync, time adjustments etc.Subtitle Edit Online · Subtitle Edit Videos · Subtitle Edit 3.
VLC Media Player - VLC is a free and open source cross-platform multimedia player and framework.
Aegisub - Aegisub is a free, cross-platform open source tool for creating and modifying subtitles. Aegisub makes it quick and easy to time subtitles to audio, and features many powerful tools for styling them, including a built-in real-time video preview.
AIMP - AIMP : Free Audio Player : Официальный сайт программы
Subtitle Editor - Subtitle Editor is a GTK+3 tool to edit subtitles for GNU/Linux/*BSD.
foobar2000 - An advanced freeware audio player for the Windows platform.