How to create subtitle from episode guide

[Canuck]

I downloaded some episodes of Friends and would like to create subtitle files. I have the episode guide in text/html format. So how could I create the subtitle files? What's the best way to do it?
Thanks

[UncasMS]

that depends on the final format.

an *.srt file for example looks like this:

1
00:02:17,120 --> 00:02:18,439
On this historical day, I would first
like to thank Knight Gregoire de Fronsac.

2
00:02:23,440 --> 00:02:27,479
The Beast is dead and we owe
him our grattitude.

3
00:02:27,720 --> 00:02:30,951
But its especially thanks to you, Majesty.



it is a simple textfile, thus you can use any editor/word processor you like.

[Canuck]

Thanks UncasMS.
But is there any software to simplify that process? How can u know the start & end time for your subtitle?