VirtualDubMod will accept the the DAT/MPG file and add ssa subtitles (if the subtitler filter is installed). The output is saved as AVI. If you want to make a new VCD, TMPGenc can output a new VCD compliant MPEG1 file which you can burn with NERO. Search the 'Guides' section for the tutorials. VirtualDubMod is free. TMPGenc (all features)is free for thirty days - after thirty days you can still use it for the MPEG1 features.