GNOME Subtitle Editor is a GNOME tool for editing and converting DivX ;-) Subtitles. It reads/writes SubRip (.srt) and MicroDVD (.sub) files. Framerate conversion and removing of hearing impaired text is also supported.
Information regarding Project Releases and Project Resources. Note that the information here is a quote from Freecode.com page, and the downloads themselves may not be hosted on OSDN.