SAMI
From VideoLAN Wiki
The SAMI (*.smi) subtitle format is a rare HTML-format with startframes given for each subtitle.
Example:
<TITLE>Title of film
<STYLE TYPE="text/css">
<blank line>
<BODY>
<blank line>
<SYNC Start=30886>
Oh no! The eggs are hatching!
<blank line>
<SYNC Start=34037>
Wait, never mind. I was hallucinating.
References
Divxstation article by Stachken
