Subtitle Editing Software

Aegisub:
http://www.aegisub.net/

This is what I normally use. I like the features for precise timing such as the audio wave-form bar. Keyboard shortcuts makes it nice and fast. Once the "sub text" have been imported. the entire sub can be done without moving your hands away from the shortcut keys and the mouse.

Subtitle Workshop:
http://www.urusoft.net/products.php?cat=sw

Venerable workhorse. Recently updated. I should revisit this software and look at the automation and subtitle fixing features.

Media Subtitler:
http://www.divx-digest.com/software/divxland_media_subtitler.html

Very nice and easy to use.