Ogg Theora Cook Book

Distribution

Using a subtitle format like .SRT means that you can distribute subtitles for many different languages without distributing a different version of your video for each language.  You just need to make separate .SRT subtitle files for every required language, and make those files available on the web.

This strategy is very common in the world of subtitles. Including the subtitles as a separate files allows that file to be accessed, changed, or removed without affecting the video file itself. The disadvantage of this technique is that the subtitle file format becomes an issue. Players must accept the format in order to properly display the subtitles. And users must know a little bit about how subtitles work in order to play the subtitle files correctly.  If you're distributing .SRT files with a downloadable video, be sure to include some instructions on how to retrieve and play the subtitles.  If you're distributing video on the web, you can use HTML5 and javascript to offer different subtitle tracks on your webpage.  

Its also possible to explore embedding multiple .srt files within the video file itself. This provides the user with the option to choose from among the translations you make available (or to display no subtitles at all) without the need for additional subtitle files. Patent-unencumbered video container formats that support this include Matroska Multimedia Container (MKV) and the Ogg container format.