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Hmmm... closed captions apparently is more accurate as subtitles tend to shorten everything so with jokes, the most important part of the joke is edited out to make room for the subtitles. However, I prefer subtitles because of the font and size, it makes it easier to read and closed captions needs a certain program or special DVD player with the encoder inside to play the closed captions. Subtitles can easily be turned on with a normal DVD player and some DVD programs.