I visited these waterfalls in 2012 as a very easy day trip from the popular beach town of Kribi. The falls are more of a series of small cascades over a length of about 1km which are unique in that they finally empty directly into the ocean. This is a fairly rare phenomenon globally and in this case has led to a strong spiritual and cultural connection to it by the groups living along the Lobe river.
Views from the sea are supposed to be the most impressive. I didn't bother as I was visiting in late February and the falls were quite dry overall and broken into many small streams. Many areas could be walked around and the only cultural activity I saw around the falls was laundry washing and people relaxing on the nearby beach.