Unfortunately, on Mac OS X, there are nowhere near the amounf of subtitle tools for Mac OS X compared to Linux, and even that pales in comparison to Windows.

•  http://srtviewer.sourceforge.net

Related

• D-Subtitler (Mac Tools)
• Jubler (BSD GNU/Linux Java Mac Tools Windows)
• MPlayerOSX (MPlayer Mac Player)
• Mac (Mac)
• OGMtools (BSD GNU/Linux Mac Tools)
• SubtitleEditor (Mac Tools)
• VLC (BSD GNU/Linux Mac Player VLC Windows)