There's 3 ways to make subtitles: The first one is to use a program that can insert subtitles while converting. For instance you can use DVD2MPG (or now FlaskMpeg's DVD mode) to do so - it's basically a DVD player and you can do anything with it that you can do in any other software DVD player. The 2nd solution is described on a separate page, this way you can insert subtitles permanently into an already created avi. But it's a lengthy and painful process. The third one is to extract subtitles to a text file, then use a suitable player for playback.