The Merseyside club have been quiet in the summer window, with Sporting Lisbon centre-half Eric Dier the only notable loan transfer going through.
While the Premier League club are not renowned for transfer window activity, the 2010/11 squad appears unchanged for the upcoming campaign apart from the outgoing of James Vaughn to Norwich City.
However, Australian international Cahill has said that the Blues are focused on other priorities.
"We've tied some pretty important players to Everton for a long time," Cahill told BBC Radio Merseyside. "We're trying to build something special. If the funds are there, they're there, and if they're not, we'll have to deal with it."
The 31-year-old sympathises with the fans’ concerns, but he believes that there is enough positivity around the club that should be the main emphasis.
"I think for us as players, it's best that we focus on the good things,” he added. "I'm focusing on us keeping our best players. I know a lot of the big clubs are struggling to keep their best players.
"As for players coming in, I try and stay focused on the football, but sometimes you can understand the fans' frustration.
"The main objective for us are that the players that are part of the squad now, and do as best we can to make the fans happy."
Everton kick off their Premier League campaign away to Tottenham on August 13.