iCaption download

With iCaption, creating video subtitles from scratch is extremely easy.
Download from the developer's website

Additional links

Purchase at itunes.apple.com for
$4.99

Alternative apps

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Create soft-subtitled movies for iPod, iPhone, iPad, Apple TV, iTunes or any AVFoundation/QuickTime-based player or app.

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Only subtitle solution you will ever need: find, adjust, edit, create, embed.

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Persian Subtitle Fixer
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Program for adding captions to a QuickTime compatible video.