SAMI

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